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GSTR 2A is a return containing details of all the inward supplies, TDS and TCS. GSTR 2A is auto-populated based on the following –
It is a read-only return and cannot be filed on the GST portal. Instead, the taxpayer can only view or download the same for every month in a financial year.
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.
GSTR-2A is a dynamic return. In other words, the details may get changed whenever the supplier revises invoice details through amendments in the subsequent tax periods.
Therefore, since August 2020, the CBIC has introduced the GSTR-2B return which is a monthly return auto-drafted for the inward supplies and ITC and is static in nature. It means the contents of GSTR-2B for any month remains unchanged. Accordingly, the taxpayers must refer to GSTR-2B for ITC reporting in GSTR-3B in every tax period (monthly/quarterly) instead of relying on GSTR-2A.
On the other hand, GSTR-2A holds importance in reconciling or matching ITC details across tax periods while finalising the accounts of a financial year.
However, there are certain details present only in GSTR-2A and not in GSTR-2B that may have to be referred to such as the TCS and TDS credit received.
Here is a step by step guide on how to file GSTR 2A –
Step 1 – Login to GST Portal.
Step 2 – Go to Services. In the drop-down click on Returns > Returns Dashboard.
Step 3 – Select the Financial Year and the Return Filing Period from the drop-down. Click on the ‘Search’ button.
Step 4 – Click on the ‘View’ button in the tile GSTR-2A.
Step 5 – The GSTR2A – auto drafted details is displayed.
Step 6 – Under Part A, click on B2B Invoices. The details on this page will be auto-populated based on the returns filed by the suppliers.
Click on GSTIN to view the invoices uploaded by each supplier.
Step 7 – Under Part A – Amendments to B2B Invoices displays the invoices that have been amended by the suppliers in their GSTR 1 or GSTR 5.
Step 8 – Next is Credit/Debit Notes under Part A. This covers all the credit note or debit note added by the suppliers. Click on the tile to view GSTIN-wise details of debit/credit note.
Click on the GSTIN to view the debit/credit notes in further detail.
Step 9 – Amendments to Credit/Debit Notes is the next tile under Part A. This contains details of all the amendments made by the suppliers to the credit/debit notes. Click on the tile to see supplier wise details.
Step 10 – ISD Credits tile in Part B is the next tile. The details inside this tile are auto-populated based on the GSTR 6 filed by an Input Service Distributor. Likewise, make use of the amendment to ISD credits for any revisions.
Step 11 – TDS Credits tile under Part C of GSTR 2A will get auto-populated based on GSTR 7 filed by the dealers who deduct TDS.
Step 12 – Part C TCS Credits is the next tile. This contains details of TCS collected by dealers. The details in this section are auto-populated based on GSTR 8 filed by the TCS collector.
Step 13 – Part D will contain the details of the import of goods from overseas on bill of entry.
The taxpayer has to download the GSTR-2A if the number of invoices is more than 500 in number. One must have the GST offline tool installed on the system to be able to use this file. Here is a step-by-step guide to download the GSTR-2A.
Step 1 – Click on the ‘Download’ button on the GSTR-2A tile.
Step 2 – Click on the ‘Generate JSON file to download’ or ‘Generate an excel file to download’ button to generate data in the JSON or excel formatted file. The generated JSON file must be opened in Returns Offline Tool, available on the GST portal for download.
Step 3 – Click on the hyperlink “Click here to download JSON -File 1” once it appears.
For further understanding about GSTR-2A, read our articles: