GSTR 2A: Details, Due Date, Return Filing, Format

GSTR-2A is a purchase-related tax return automatically generated for every business registered under the Goods and Services Tax (GST). It is a statement that captures details of all your purchases for a particular month. GSTR-2A is an automatic return generated for a taxpayer from the seller’s/counterparty's GSTR-1, GSTR-5, GSTR-6, GSTR-7, and GSTR-8.

What is GSTR 2A?

GSTR-2A is a purchase-related dynamic tax return that is automatically generated for each business by the GST portal. When a seller files his GSTR-1, the information is captured in GSTR 2A. It takes the information of goods and/or services that have been purchased in a given month from the seller’s GSTR-1.

As a GST registered buyer, you may refer to the GSTR-2A for input tax credit details while filing GSTR-3B and GSTR-9. However, since August 2020, for GSTR-3B preparation, taxpayers must refer to GSTR-2B which is a static version of GSTR-2A. 

GSTR 2A will be auto-populated from the following returns of the sellers/counterparty:

Difference between GSTR-2A and GSTR-2B

GSTR 2A is an auto-generated read-only document that is for information purposes only. The following table explains the points of differences between GSTR-2B and GSTR-2A:

How to file GSTR-2A?

You don’t have to file GSTR-2A. GSTR-2A is a read-only document with a list of all of the invoices from the various sellers during the month. You can view and also download a copy of it.

What happens if the seller delays GSTR-1 or fails to upload invoices?

The ITC pertaining to those invoices not uploaded or delayed will not appear in GSTR-2A of the relevant tax period. The buyer may have to bring this to the notice of his defaulting suppliers or vendors to upload the missing invoices on time. From August 2020, every buyer must refer to GSTR-2B instead of GSTR-2A to know the ITC available to him for a tax period. 

Nonetheless, until 31st December 2021, the buyer could have claimed an input tax credit on a provisional basis in his GSTR-3B to the extent of 5% of eligible tax credit appearing in GSTR-2B towards the invoices not found in GSTR-3B under the CGST Rule 36(4).

However, from 1st January 2022 onwards, it is not possible to claim such 5% provisional or additional ITC due to the amendment made to CGST rule 36(4). A buyer can only claim ITC appearing in GSTR-2B by virtue of Section 16(2)(aa) of the CGST Act.

Comparison between GSTR-2A and GSTR-3B

GSTR-3B: This is a monthly summary return filed by the taxpayer by the 20th of the next month (22nd or 24th of the month succeeding a quarter). Taxpayers are allowed to take the ITC based on the details declared by the taxpayer in Table 4 of Form GSTR – 3B:

4. Eligible ITC

GSTR-2A: This is a auto-populated form generated in the recipient’s login, covering all the outward supplies (Form GSTR-1) declared by his suppliers. More recently, GSTR-2B is the constant auto-drafted return similar to GSTR-2A which is used for the comparison.

Matching GSTR-3B and GSTR-2A or GSTR-2B

When the supplier files GSTR-1 in any particular month disclosing his sales, the corresponding details are captured in GSTR-2A and GSTR-2B of the recipient. GSTR-3B is a summary return. Hence, the amount of ITC available as disclosed in Table 4(a) must match with tax details disclosed in GSTR-2A or GSTR-2B. It is important to reconcile GSTR-3B and GSTR-2A or GSTR-2B on account of the following reasons:

• GST authorities have issued notices to a large number of taxpayers asking them to reconcile the ITC claimed in a self-declared summary return Form GSTR-3B and auto-generated Form GSTR-2A or GSTR-2B. Such notices are issued in GST ASMT-10.  The taxpayer would be required to reply to such notices or pay the differential amount.
• Action has also been taken against evaders claiming ITC on the basis of fake invoices.  
• Reconciliation ensures that credit is being claimed only in respect of the tax which has been actually paid to the supplier.
• Ensures that no invoices have been missed/ recorded more than once etc.  
• In case the supplier has not recorded the outward supplies in GSTR-1, communication can be sent out to the supplier to ensure that the discrepancies are corrected.
• Errors committed while reporting details in GSTR-1 by suppliers or GSTR-3B by recipients can be rectified.

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

The details disclosed in GSTR-2A and GSTR-3B may not reconcile on account of the following reasons:

• 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 FY 2020-21 but availed in FY 2021-22.

In the cases mentioned above, the figures will not reconcile as no corresponding Form GSTR-1 is being filed by the supplier or the ITC is being claimed at a later date.

Discrepancies in GSTR-2A or GSTR-2B and GSTR-3B: After considering the situations mentioned above, if any discrepancies are found in Form GSTR – 1 and GSTR -3B leading to any excess ITC claimed by the recipient, the same must be paid by the taxpayer along with interest. It is, therefore, necessary that this reconcile exercise is done on a regular basis to ensure that only bonafide input tax credit is claimed.    

Reconciliation at the time of filing of Annual return: Even at the time of filing an Annual return in Form GSTR-9, reconciliation of ITC as per GSTR-3B and GSTR-2A is required to be done in Table 6 and Table 8.   

GSTR-2A format

There are 7 headings in GSTR-2A format prescribed by the government.   

We have explained each heading along with the details required to be reported under GSTR-2A.

1. GSTIN – GSTIN of the dealer will reflect here.
2. Name of the Taxpayer – Name of the taxpayer including legal and trade name

Month, Year – The relevant month and year for which GSTR 2A is being filed will be mentioned here.

PART A

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

Most of the purchases from the sellers will be auto-populated here from GSTR-1 filed by the seller. It will have details such as type, rate and amount of GST, eligible ITC and amount of ITC. However, it will not contain purchases under reverse charge.

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

This will contain all purchases and supplies received (from both taxable and non-taxable persons) for which you will have to pay GST under reverse charge.

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

This will capture the details of debit notes and credit notes issued by your sellers during the month. It will also include any changes made to them by comparing the revised documents with the original documents.

Part B

6. ISD credit (including amendments thereof) received

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

PART C

7. TDS and TCS Credit (including amendments thereof) received

TDS credit received – This section will only be applicable in case you engage in specified contracts with specified persons (usually government bodies). The receiver (government) will deduct a certain percentage of transaction value as Tax Deduction at Source. All information will get auto-populated here from GSTR-7 filed by the deductor. 

TCS credit received – This heading is applicable for only online sellers registered with e-commerce operators. E-commerce operators are required to collect tax at source at the time of making payment to such sellers. This information will again be auto-populated from GSTR-8 of e-commerce operators.

Note: This GSTR-2A is an auto-generated read-only document. It cannot be filed and so there is no need for any declaration at the end of the document. 

Read below articles for a better understanding:

• Steps to view and download GSTR-2A
• All you need to know about GSTR-2B
• How to reconcile or match ITC under GST