When the GST system was introduced, the overall compliance revolved around return filing in form GSTR1 being Outward supplies and liability GSTR2 being Inward supplied and Input tax credit (ITC) and GSTR3B being the final payment of tax liability after adjustment of ITC. GSTR2 was to be filed by taxpayers by taking actions on invoices auto-populate based on suppliers GSTR1 filing in form GSTR 2A and also adding any new invoices by taxpayers which are missed by suppliers. However, GSTR2 was discontinued. Also, GSTR3 was replaced by GSTR 3B for self-declaring liability and ITC. However, GSTR2A was continued to be provided. Let us understand GSTR2A in detail in this blog.
What is form GSTR 2A?
GSTR 2A is an auto-generated form of inward supplies i.e. purchase-related transactions. Unlike the erstwhile GSTR2 return form, this is different as GSTR 2A is not editable. It is a read-only form made available to provide information with regard to purchase transactions of the taxpayer.
Let us understand the cases when it is generated by GSTN:
- Suppliers furnish their B2B (regular tax invoices) and CDN (credit debit notes) transaction details in Form GSTR 1 or GSTR 5. As soon as Supplier saved the invoices in his GSTR1, the data is available in GSTR2A of the recipient with counterparty filing status as N. As soon as supplier files his GSTR1, this counterparty filing status comes as Y
- When ISD (Input Service Distributor) details are auto-populated on submission of Form GSTR-6. An ISD taxpayer issues ISD invoices and credit notes to its branches for distribution of common credit. These branches receive such data in the GSTR 2A ISD section.
- When the counterparty files form GSTR 7, GSTR 8 respectively and TDS & TCS details get auto-populated. In certain cases, other parties deduct TDS or collect TCS from the taxpayer, and those other parties file form GSTR7 or 8 respectively. This data comes in GSTR2A of the taxpayer in the TDS and TCS section.
- Auto-population of Import of goods from overseas, on the bill of entry, as received from ICEGATE Portal of Indian Customs. (Recently added on GSTN Portal but not a part of the prescribed form of 2A)
GSTR 2A Details
As per the government prescribed form, the following rules are included in GSTR2A:
- PART A – auto-populated from Form GSTR-1/5
- PART B – auto-populated from Form GSTR-6 (ISD credits received)
- PART C – auto-populated from Form GSTR-7 and GSTR-8
GSTR 2A Format:
GSTR 2A Format consist of following details:
- The month and year for which GSTR 2A is being filed
- GSTIN of the dealer
Name of the Taxpayer – which includes both the legal and trade name
- Inward supplies received from a registered person other than the supplies attracting reverse charge:
This section has details such as type, rate, and amount of GST, eligible ITC, and amount of ITC. It does not contain purchases under reverse charge.
- Inward supplies received from a registered person on which tax is to be paid on reverse charge.
This section has supplies and purchase details from both taxable and non-taxable regarding RCM.
- Debit / Credit notes (including amendments thereof) received during current tax period
This section has the details of debit notes and credit notes issued by sellers during the month. It will also have any changes made to them by comparing the revised documents with the original documents.
- ISD credit (including amendments thereof) received
If you are a branch of a company, this section gets auto-populated.
TDS and TCS Credit (including amendments thereof) received
Auto-populated based on ICEGATE data
Auto population of import of goods data in PART D is based on ICEGATE data. Following tables are available under PART D:
- Import of goods from overseas on bill of entry – Displays all the details related to import of goods from overseas on bill of entry from ICEGATE
- Inward supply of goods from SEZ units/developers on bill of entry – Displays all the details related to inward supply of goods from SEZ units or developers on bill of entry as received through ICEGATE
GSTR 2A download made simple with IRIS Sapphire
You can download and view your form GSTR 2A easily with the help of our GST reconciliation software – IRIS Sapphire. The advantage for a taxpayer here is that they can use facilities like bulk download GSTR 2A for multiple GSTINs and multiple PANs simultaneously.
Here is the process with images for your reference:
Inside the dashboard, in the GSTR 2A section, you can fetch the GSTR 2A details from the GST system. These invoices will be shown in three separate fields i.e. B2B, and CDN & All Amendments. Ensure that before downloading form GSTR-2A the GSTN connection is established.
Click on the ‘GET’ button and wait for it to process. Note that large files may take some time while small files are displayed almost immediately. As the process is completed, you will receive a ‘Click here to download GSTR-2A as a CSV file’ message on the screen.
You can download and view your GSTR 2A easily by this simple 2 step method. If you face any issues, you can check here: Download GSTR 2A. We also have bulk fetch GSTR 2A data in CSV format from GSTN portal for multiple GSTINs and multiple months.
GSTR 2A Filing
Form GSTR 2A is not a return and taxpayers need not file it like GSTR 1 or GSTR 3. Form GSTR 2A is auto-generated. The document has a record of all the invoices received from various suppliers for a given tax period.
GSTR 2A – ITC Reconciliation
GSTR 2A is auto-created by the GSTN to capture purchases and ITC related data. It is real-time and till the time the supplier does not file the return, corrections if any, can be incorporated. Also, GSTR 2A will include invoices even if the supplier is yet to file their return. This could help to identify the invoices on which provisional ITC could be claimed.
GSTR 2B as of now includes data from GSTR 2A and soon will include invoices related to import transactions and be a richer and comprehensive source for ITC computation. GSTR 2A reconciliation and comparative reports based on GSTR 2B is definitely an alternative that the taxpayer can explore for maximizing ITC claim.
The ITC available is dependent on the invoices in GSTR 2A, the amount of claim has to be decided by the taxpayer. While doing so, taxpayers can take a conservative approach of claiming only what is certain or take the calculated risk of opting for provisional ITC.
Further measures to ensure compliance by vendors such as releasing payment on the filing of the return, providing a predefined invoice template for data accuracy, and so on, can also be put into place which will lower the risks associated with provisional ITC claim. Reviewing and monitoring reconciliation results should help taxpayers to adopt a balanced strategy and provide flexibility to adjust as per changing rules and business needs.
What are GSTR 2A and 2B? | Difference between GSTR 2A and 2B
Form GSTR 2B got newly introduced a few months back by the government. It is a read-only static report which is generated on a monthly basis. The main difference between 2A and 2B is that 2B is generated on the 12th of every month and based on data in GSTR1 filed by counterparties before the 12th. So GSTR2B does not include data of invoices that are saved in GSTR1 but a return for that month is not yet filed. Similarly, if the return for a month is filed after the due date then in 2A it will be shown in the same month however in 2B it will be in the next month.
Let us understand how these two are different:
|GSTR 2A||GSTR 2B|
|Is more dynamic in nature as details uploaded by vendors are updated as on day without a cut-off date.||Is static in nature as details uploaded by vendors are NOT updated as on day without a cut-off date.|
|Has GSTR 1, GSTR 5, GSTR 6, GSTR 7, GSTR 8, ICEGATE system – BoE details recently updated.||Has GSTR 1, GSTR 5, GSTR 6, ICEGATE system – does not provide TDS & TCS deductions.|
|It is a document to check the entire tax credit status at one single place.||Very useful in ITC reconciliations, especially Rule 36(4), and it also helps to identify compliant/non-compliant vendors.|
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Great blog post! I learned a lot from it.