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

GSTR 2A is a tax return related to purchases of goods and services in a given month. This is an automatically generated return for each taxpayer. This return auto generates from the GSTR 1 of the seller by the GST portal. All the information filed by the seller in his GSTR 1 is reflected in the GSTR 2A of the buyer automatically. Other than this all the information uploaded in GSTR-5(OIDAR services), and GSTR-6 (ISD); GSTR-7 (TDS); and GSTR-8 (TCS), shall be auto-populated in GSTR 2A. Interestingly, GSTR 2A is not for filing purposes. It is just for an intimation to the counterparty which can be viewed and downloaded for future purposes.

Basic concept of 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 in on GST Portal.

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

Procedure 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. One can download a copy of this return but cannot amend or file it.


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:

     GSTR 2A

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:

    Inward-supplies-received
  • 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:

    Inward-supplies-received-paid-on-reverse-charge
  • 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:

    Debit-Credit-notes

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 :

    ISD-credit

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:

    TDS-and-TCS-Credit

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


Difference between GSTR 2A and GSTR-2

The major differences between GSTR 2A and GSTR 2 are as follows:

  • GSTR 2A is an auto-generated read only document for information purposes only. While GSTR 2 is an official return that is to be filed. Information in both the returns are the same.
  • GSTR 2 can be edited, while GSTR 2A cannot be edited.

Corrections in GSTR-2A

As GSTR-2A is a read only document, the corrections cannot be done in this document. The corrections that are required to be made in this document must be done in GSTR-2.


When is the GSTR 2A visible for the given tax period?

The taxpayer can view his or her GSTR-2A form when:

  • Supplier has not filed GSTR-1 form: GSTR 2A will reflect all the invoices uploaded in GSTR-1 by the supplier.
  • Supplier has filed the returns: Once the supplier has filed his or her returns in form GSTR-1, the uploaded invoices can be viewed by the taxpayer in form GSTR-2A.

What happens when the seller files his GSTR-1 late?

If the seller files his GSTR 1 later that is before the buyer files his or her GSTR 2, then the information will be auto-populated in the next month. The buyer has to file his or her GSTR 2 manually.

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.


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.


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.

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


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.

Conclusion

To ensure genuine taxation Government has made various rules and regulations. The procedure of whole taxation in GST is two way, one from buyer side and one from seller side. The chain of the returns ensures that all the details filed are genuine and true. Various forms are generated for rechecking of the transactions made. One of such auto generated form is GSTR 2A that is generated in buyers accounts from the details mentioned in GSTR 1 of the seller. This is a read only document just for the purpose of giving information of the transaction.


Frequently Asked Questions

Q- What is GSTR 2A?

GSTR 2A is a purchase related taxation return that is automatically generated from the GSTR 1 of the seller in the buyer’s GST portal.


Q- Can GSTR 2A be filed by an individual?

No, GSTR 2A cannot be filed or edited as it is a read only document that is self generated.


Q- What is the use of GSTR 2A?

GSTR 2A is a return that is just for the purpose of giving information regarding the transaction to the recipient .


Q- From where is the information in GSTR 2A comes?

The information mentioned in the GSTR 1 by the seller automatically reflects in the GSTR 2A of the buyer.


Q- How will the taxpayer come to know that his or her form GSTR-2A has been auto-populated?

The taxpayer will be notified when his or her GSTR-2A will be auto-populated.


CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.