Decoding GSTR-2A: Master It Like a CA!

Accuracy is the king when it comes to claiming Input Tax Credit (ITC) under GST, and that’s where GSTR-2A kicks in. It isn’t just another line item in your GST filing checklist- but is a dynamic that reflects your purchases and inward supplies reported by the suppliers. Understanding form 2A is crucial to ensure valid and risk-free ITC claims.

This guide will simplify what is GSTR-2A, its format, due dates, and everything you should know! Here’s what you should know- check below!  

What is GSTR-2A? 

GSTR-2A reconciliation refers to an auto-populated return that presents a business’s purchase details. These details are fetched from the documents uploaded by the suppliers in their GSTR-1 form. It outlines the entire details of a company’s purchase in a specific month, capturing all the invoicing data. 

GSTR-2A is auto-populated by capturing the details uploaded by the sellers in the returns, as given below! Check out the list right away! 

Returns	Filed By or Sellers
GSTR-1	Regular Registered Seller
GSTR-5	Non-resident Seller
GSTR-6	Input Service Distributor
GSTR-7	Person applicable to deduct TDS
GSTR-8	E-commerce Service Operators

Validated GSTR-2A details form the crux of GSTR-2 filing. But, in some scenarios if the GSTR-1 filing is on hold, then the taxpayers have to populate the required information manually during return filing. 

GSTR-2A Due Date! 

Form GSTR-2A is dynamic and auto-populated, so has no deadlines. But, if the taxpayers want to modify the auto-generated details, it can be done in GSTR-2. The GSTR-2A due date to alter details is between 11^th and 15^th of the month that succeeds the month for which GSTR-2 is to be filed. 

Also Check out GSTR 3B Due Date

How to File GSTR-2A? 

GSTR-2A reconciliation is an auto-drafted read-only statement based on the other GST return forms given in the table above filed by the appropriate taxpayers. Though it can’t be filed, businesses need to either accept, reject, edit, or keep it’s acceptance on hold if there are any discrepancies in the invoicing details uploaded by the seller in GSTR-1 form. 

How to View GSTR-2A? 

1. Go to the official website of the GST portal, i.e. www.gst.gov.in 
2. Log in with your credentials, i.e. Username and Password 
3. Navigate to Services > Returns > Returns Dashboard 
4. The File Returns page is displayed – select Financial Year and Return Filing Period; click Search! 
5. Under GSTR-2A, click on the View option! 
6. GSTR-2A auto-populated details will be displayed on your screen. 

How to Download GSTR-2A from the GST Portal? 

For GST registered individuals, who issue 500+ invoices should download the GSTR-2A reconciliation statement. To use this file, your system must be installed with the GST offline tool! 

Here’s a quick step-by-step process to go about it: 

1. Click download, under the GSTR-2A Section.
2. Now double-click through “Generate JSON file to download” for extracting details either in the excel or JSON file. The created JSON file can be accessed in the returns offline tool and is visible on the portal. 
3. Now, click on the link – “Click here to download JSON-File1” and it’s done. 

Read More: Why CAs should use Munim GST Return Filing Software?

GSTR-2A Format: Section-wise Breakdown! 

Scroll down to see the GSTR-2A format and take a look at all the components! 

Sections	Description
Part A	Registered Taxpayers Supplies  It fetches purchase details from GST registered individuals. Check out the information below: Suppliers GSTIN  Invoice Number Invoice Issuing Date Taxable Value GST Amount (CGST, SGST, IGST)
Part B	Supplies Falling Under Reverse Charge  This section caters to taxable inward supplies under reverse charge mechanism are outlined here. The details listed are similar to part A, but emphasized on transactions related to the reverse charge.
Part C	Debit/ Credit Notes You can see debit/ credit note details displayed in this area of GSTR-2B which are initiated by the suppliers influencing input tax credits. It offers details of alterations made in the preceding invoices which involves the original invoice reference.
Part D	ISD (Input service Distributor) Details  It caters to the details of ITCS received through ISD, identifying the distribution of credits among different organisational units.

What is the Difference Between GSTR-2A and GSTR-2B? 

Comparison Parameters	GSTR-2A	GSTR-2B
What is GSTR-2A and 2B?	It is an pre-generated GST reconciliation statement that provides ITC data to every buyer based on the information shared by the suppliers.	It is a stable auto-generated GST statement that facilitates ITC information to the buyers by retrieving the supplier’s details for every filing period.
The Nature of the Form	GSTR-2A Reconciliation is dynamic and can be changed whenever the supplier uploads the documents.	It is static and can’t be altered for a month irrespective of the supplier’s actions.
Where are the details fetched from?	GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8, ICES	GSTR-1, GSTR-5, GSTR-6, ICES
Is there any advisory on ITC claims?	GSTR-2A doesn’t have any information manual or an advisory on the actions a registered buyer should take.	It has a proper guide or an advisory for each section explaining the conditions of ITC’s eligibility, ineligibility, and reversal. This helps the taxpayer to take appropriate actions in his GSTR-3B.
Due Dates to view the statements	GSTR-2A reconciliation is dynamic in nature and thus there’s no due date to view it.	Details are available from 14th of the subsequent month.
Maximum number of entries that can be viewed on GSTN portal without download the Excel	You can access a maximum of 500 invoices.	1000 is the maximum limit here!

Also, Learn the key differences between GSTR-2A and GSTR-2B to avoid ITC mismatches and ensure accurate GST filing.

Let’s Conclude! 

Getting acquainted with GSTR-2A becomes vital to ensure precision while claiming ITCs and comply with GST norms. It is a dynamic reconciliation statement that assists you to monitor the supplier data regularly and serves as a crucial gateway for the return filing process. If you have any queries, get them resolved by our experts right away by shooting your confusion below. 

Are GST Return filing due dates, process, formats, and penalties a bit tedious to manage? Don’t worry, Munim GST Return Filing is here to help. Click here to see what we offer and get started right away! 

FAQs for GSTR-2A!

1. Is GSTR-2A a sale or a purchase document? 

GSTR-2A reconciliation is a purchase document offered by the GST portal to each buyer. 

2. What is the difference between GSTR-2A and 3B? 

GSTR-2A is an auto-populated return that displays inward supply details and ITC claims based on the supplier’s data in GSTR-1. At the same time, GSTR-3B is a summary return filed by the registered taxpayer. 

3. What if the seller fails to upload invoices or delays GSTR-1 return filing? 

If the seller fails to upload invoices or is not able to file GSTR-1 on time, the GSTR-2A details will not be fetched for the relevant tax period. In this scenario, the buyer needs to notify the seller about the missing invoices or delayed return filing. 

4. Can we claim ITC as per GSTR-2A? 

If the buyer meets all the conditions for ITC claims in the GSTR-2A reconciliation form, they can claim ITC.