GSTR- 2A: Details, Return Filing, Format- Auto drafted GST

What is GSTR 2A?

GSTR 2A is an automatically generated return from the seller’s GSTR 1 for each business by the portal of GST. Any information filed in GSTR 1 by the seller is captured in GSTR 2A of the purchaser. One is required to verify or amend (if required) the return before filing it on GST Portal.

As a GST registered buyer, you can refer to the GSTR-2A for input tax credit detailswhile filing GSTR-3B and GSTR-9. However, taxpayers must refer to GSTR-2B for the preparation of GSTR-3B.

GSTR 2A will be auto-populated from various returns of the sellers. They are as follows:

• GSTR 1 filed by Regular registered seller
• GSTR 5 filed by Non- resident
• GSTR 6 filed by Input Service Distributor
• GSTR 7 filed by Person liable to deduct TDS
• GSTR 8 filed by Ecommerce

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How to file GSTR-2A?

GSTR-2A is not filed by an individual. GSTR-2A is a read only document that includes all the invoices from the sellers in a relevant month. In other words, it is auto-generated on the basis of other forms that were filed. However, businesses are required to accept it, reject it or modify it. One can download a copy of this return but cannot amend or file it. Similarly, since, GSTR-2A is an auto-generated form, there exists no GSTR-2A due date.

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How to View GSTR-2A?

To view this return form, follow these steps:

• Step 1. Visit the official GST portal.
• Step 2. Log in using your credentials.
• Step 3. Navigate to “Services” on the dashboard.
• Step 4. Select “Returns” and then “Returns Dashboard.”
• Step 5. On the “File Returns” page, enter the Financial Year and Return Filing Period, then click Search.
• Step 6. Click the “View” option under GSTR 2A.
• Step 7. The GSTR 2A – Auto-drafted Details page will appear.

You can view the information in the form by selecting the relevant sections. Additionally, you can download the document for future reference by choosing the appropriate option in Step 6.

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How to Download Form GSTR-2A?

While a taxpayer can view the GSTR-2A online, he/she needs to download it if the number of invoices is more than 500. Here are the steps to download form GSTR-2A -

• Step 1. Click on Download on the GSTR-2A block.
• Step 2. Click on ‘Generate JSON file to download’ button in order to generate data in JSON or excel format. The JSON file generated needs to be opened in the Returns offline tool, that is available on the GST portal.
• Step 3. Click on the link that says - “Click here to download JSON file”.

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Detailed format of GSTR-2A

The GSTR 2A includes 7 headings divide into 3 parts that are prescribed by the government. Following are the heads and details included in each head of GSTR 2A.

• 1. GSTIN – GSTIN is Goods and Services Tax Identification Number of the dealer. This unique number will be shown here in this head.
• 2. Name of the Taxpayer, Month, Year – Legal name of the taxpayer and trade name will be displayed here. The relevant month and year for which GSTR 2A is being filed will be mentioned here.
  

  Head 1 and 2 will be displayed as under:

  

PART A:

• 3. Inward supplies received from a registered person other than the supplies attracting reverse charge
  

  Most of the information regarding purchases from the sellers will be auto-populated here from GSTR-1 filed by the seller. The details such as type, rate and amount of GST, eligible ITC and amount of ITC will be mentioned here. However, it will not contain purchases under reverse charge.
  Format of this head is as under:

  
• 4. Inward supplies received from a registered person on which tax is to be paid on reverse charge
  

  This head includes all the purchases and supplies received from both taxable and non-taxable persons for which the purchaser will have to pay GST under reverse charge.
  The format is mentioned below:

  
• 5. Debit / Credit notes (including amendments thereof) received during the current tax period
  

  This will reflect the details of debit notes and credit notes issued by the sellers during the month. It will also include any changes made by comparing the revised documents with the original documents.
  The format is given below:

  

Part B:

• 6. ISD credit (including amendments thereof) received
  

  If you are a branch, then whenever your head office files GSTR 6 return for the month, the data under this section will be auto-populated for the same month.
  The format of this head is :

  

PART C:

• 7. TDS and TCS Credit (including amendments thereof) received
  
  1. TDS Credit Received – If you are engaged in specified contracts with specified persons like government bodies,then only this section will be applicable.
  2. A certain percentage of transaction value as a Tax Deduction at Source will be deducted by the receiver (Government).
  3. The information in this head will be auto-populated from GSTR 7 of the deductor.
  4. TCS Credit Received – Only for online sellers registered with e-commerce operator this head is applicable.
  5. At the time of payment, E-commerce operator is required to collect tax at source from sellers. This information will be auto-populated from GSTR 8 of E-commerce operator.

  The format is mentioned below:

  

  For this return no declaration is needed at the end as it is read only return document and cannot be filed .

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Difference between GSTR 2A and GSTR-2

GSTR-2A is a read-only document that is auto-generated and is used for information purposes only.

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How is GSTR-2A Generated?

Form GSTR-2A is auto-populated by the based on the following forms filed by the business or its counterparties -

• GSTR-1
• GSTR-5
• GSTR-6
• GSTR-7
• GSTR-8

It is generated in the following cases -

• When seller uploads details in GSTR-1 form.
• When seller uploads transaction details in GSTR-5 form.
• When the Input Service Distributor submits the GSTR-6 form.
• When a counterparty files GSTR-7 and GSTR-8 forms, noting the TDS or TCS details.

It is necessary to verify GSTR-2A to file GSTR-2 form.

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What Happens if Seller Delays Filing GSTR-1?

In some cases, the seller may delay filing their GSTR-1. When this happens, the business must manually enter the required details while filing their GSTR-2A return.

To maintain consistency in recordkeeping, the details submitted by the seller in GSTR-1 will appear in the business's GSTR-2A in the following month.

For example:

The seller delays in filing his GSTR-1 return of October and files it after the due date on 17th November . The buyer has to manually fill his or her October GSTR-2 return and file it within 15th November. The information from his GSTR-1 will appear in the buyer’s GSTR-2A of November.

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Comparison of GSTR – 2A and GSTR – 3B

Form GSTR – 3B is a monthly summary return filed by the 20th of the next month by the taxpayer. Taxpayers are allowed to take the input tax credit (ITC) based on the details that are declared by the taxpayer in Table 4 of Form GSTR – 3B. The details has Eligible ITC includes ITC available, ITC reversed, Net ITC available ( ITC available- ITC reversed) and Ineligible ITC.
While GSTR – 2A is an auto-populated form generated automatically in the buyer’s login. This covers all the outward supplies that is declared in Form GSTR – 1 of his suppliers.

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Relationship between GSTR – 3B and GSTR – 2A

When the seller files his GSTR – 1 in any relevant month showing his sales, the corresponding details are reflected in GSTR – 2A of the buyer. While the filing of Form GSTR – 2 has been kept in the state of disuse, it is still important for the taxpayers to reconcile the ITC (input tax credit) claimed in Form GSTR – 3B and Form GSTR – 2A under the GST framework.
Since GSTR – 3B is a summary return, the amount of ITC disclosed in Table 4(a) must match with tax details mentioned in Form GSTR – 2A.
The reasons to reconcile Form GSTR – 3B and Form GSTR – 2A are as follows:

• The taxpayers have to answer to the notice that is issued by GST authorities to reconcile the ITC claimed in Form GSTR – 3B and auto-generated Form GSTR – 2A.
• This notice is issued in GST ASMT – 10. The taxpayer also requires to pay the differential amount if any.
• Actions can be taken by the authorities against the taxpayers who claim ITC on the basis of invoices that are fake.
• By reconciling it is ensured that the credit claimed is the amount actually paid to the supplier in respect of the tax.
• It ensures that no invoice is being missed or recorded more than once.
• The errors of details in GSTR 1 or GSTR 3B can be rectified.
• Discrepancies can be corrected by communicating if in any case the supplier has not recorded the outward supply transaction in his GSTR.

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Discrepancies in GSTR – 2A and GSTR – 3B

Reconciliation exercise is necessary on a regular basis to ensure that only genuine input tax credit is claimed. If any discrepancies are found in GSTR – 1 and GSTR -3B that leads to any excess ITC claimed by the recipient, it must be paid by the taxpayer along with interest.
Any reconciliation at the time of filing of Annual return n GSTR 9, the reconciliation of ITC is required to be done in Table 6 and Table 8 as per GSTR – 3B and GSTR – 2A

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Reasons for non-reconciliation of GSTR – 2A and GSTR – 3B

In some cases figures are not reconciled as no corresponding Form GSTR 1 is being filed by the supplier or ITC is being claimed at a later date. Therefore some of the cases of non reconciliation of Form GSTR – 2A and Form GSTR – 3B are as follows:

• Credit of IGST claimed on the import of goods
• Credit of IGST on the import of services
• Credit of GST paid on reverse charge mechanism etc.
• Transitional credit claimed in TRAN – I and TRAN – II.
• ITC for goods and services received in Financial Year 2017 – 18 but availed in Financial Year 2018 – 19.

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