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GSTR 2A : Details, Return Filing, Format

Updated on :  

08 min read.

GSTR 2A is an automatic return generated for a taxpayer from his seller’s GSTR-1.

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Latest Updates on GSTR-2A

1st February 2022
Budget 2022 updates-
1. ITC cannot be claimed if it is restricted in GSTR-2B available under Section 38.
2. Time limit to claim ITC on invoices or debit notes of a financial year is revised to earlier of two dates. Firstly, 30th November of the following year or secondly, the date of filing annual returns.
3. Section 38 is completely revamped as ‘Communication of details of inward supplies and input tax credit’ in line with the Form GSTR-2B. It lays down the manner, time, conditions and restrictions for ITC claims and has removed the two-way communication process in GST return filing on the suspended return in Form GSTR-2. It also states that taxpayers will be provided information of eligible and ineligible ITC for claims.
4. Section 41 is also revamped to remove the references to provisional ITC claims and prescribes self-assessed ITC claims with conditions.
5. Sections 42, 43 and 43A on provisional ITC claim process, matching and reversal are eliminated.
6. Section 50 stands amended for levying interest on excess ITC claims and utilisation, together with the manner of interest computation.

29th December 2021
CGST Rule 36(4) is amended to remove 5% additional ITC over and above ITC appearing in GSTR-2B. From 1st January 2022, businesses can avail ITC only if it is reported by supplier in GSTR-1/ IFF and it appears in their GSTR-2B.

21st December 2021
From 1st January 2022, ITC claims will be allowed only if it appears in GSTR-2B. So, the taxpayers can no longer claim 5% provisional ITC under the CGST Rule 36(4) and ensure every ITC value claimed was reflected in GSTR-2B.

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, for GSTR-3B preparation since August 2020, 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:

Return
Filed by
GSTR 1Regular registered seller
GSTR-5Non-resident
GSTR 6Input Service Distributor
GSTR 7Person liable to deduct TDS
GSTR 8e-Commerce operator

How is GSTR 2A different from 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:

Parameters for Comparison
GSTR-2AGSTR-2B
Purpose of StatementAn auto-drafted statement that provides input tax credit (ITC) details to every recipient of supplies, based on the suppliers’ data including changes done later on.A constant auto-drafted statement that provides input tax credit (ITC) details to every recipient of supplies, based on the suppliers’ data for every tax period.
Nature of the statementDynamic, as it changes from day to day, as and when a supplier reports the documents.Static, as the GSTR-2B for one month, cannot change based on actions of the supplier taken later on.
Frequency of availabilityMonthlyMonthly
Source of informationGSTR-1 or IFF*, GSTR-5, GSTR-6, GSTR-7, GSTR-8, ICESGSTR-1 or IFF*, GSTR-5, GSTR-6, ICES
Advisory on ITC claimsDoes not consist of information/advisory on the action a registered buyer needs to takeConsist of an advisory against each section on whether the ITC is eligible, ineligible or reversal, for the taxpayer to take action accordingly in his GSTR-3B
When will ITC entries get transferred from sources?
GSTR-1: Saved, filed, or submitted

GSTR-6: Submitted 

GSTR-7 and GSTR-8: Filed
GSTR-1, GSTR-5, or GSTR-6: Filed
Cut-off date for entries, to view the statement for a tax periodNot applicable, as it’s a dynamic statement11th or 13th of the next month (depending on the return filing frequency)


The statement will be generated on the 14th of the succeeding month
Maximum ITC entries that can be viewed on GST portal without excel downloadTotal of 500 rowsTotal of 1,000 rows

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 input tax credit 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 input tax credit 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

Form GSTR – 3B 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 Input Tax Credit (ITC) based on the details declared by the taxpayer in Table 4 of Form GSTR – 3B:

4. Eligible ITC

Details
Integrated tax
Central tax
State/ UT tax
Cess
A) ITC available
B) ITC reversed
C) Net ITC available [A-B]
D) INELIGIBLE ITC

GSTR – 2A is an 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 Form GSTR – 2A or GSTR-2B. It is important to reconcile Form GSTR – 3B and Form 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 Form 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 Form 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 Form GSTR – 2A and Form 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.   

Details of GSTR-2A

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.

GSTR-2A

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.

GSTR-2A

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.

GSTR-2A

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.

GSTR-2A

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.

GSTR-2A

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.

GSTR-2A

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. 

For a better understanding, read a host of articles by ClearTax:

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