BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.
This guide provides a detailed overview of the GSTR-2A form, including its features, filing requirements, and the process of reconciliation with GSTR-3B. We also discuss how taxpayers can view and download their GSTR-2A form, and how to rectify any discrepancies that may arise. By following the instructions and guidelines provided in this guide, taxpayers can ensure accurate and timely filing of their GST returns and maintain compliance with GST regulations.
GSTR-2A is a read-only auto-generated return that shows the details of all inward supplies (purchases) made by a registered taxpayer. It is generated based on the GSTR-1 filed by your suppliers. Whenever your vendors upload invoices where your GSTIN is mentioned, those details reflect in your GSTR-2A.
| Feature | Details |
|---|---|
| Purpose | Shows purchase data and input tax credit details |
| Generated from | GSTR-1, GSTR-5, GSTR-6 filed by your suppliers |
| Filing Requirement | Not to be filed—view-only for reconciliation |
| Updates | Automatically updates as suppliers do return filing |
| Usage | To match ITC before filing GSTR-3B |
| Filing Frequency | Monthly (auto-generated every month) |
GSTR-2A is a document that does not require to be filed since it is auto-populated based on other forms. However, businesses can accept, reject, modify, or defer its acceptance if any organisation finds any discrepancy in the invoice details that its seller submitted in GSTR-1.
| Features | GSTR-2A | GSTR-3B |
|---|---|---|
| Nature | Auto-generated form based on supplier data | Self-declaration of sales and ITC |
| Filing Type | View-only; cannot be filed | Mandatory filing monthly/quarterly |
| ITC Details | Shows ITC as per supplier’s invoices | ITC claimed as per self-assessment |
| Input Data | Data populated by suppliers | Data entered by the taxpayer |
| Objective | For reconciliation of ITC with supplier invoices | Summary return for payment of taxes |
To view GSTR-2A:
GSTR-2A is a dynamic form that auto-populates based on the invoices uploaded by your suppliers. It reflects the input tax credit (ITC) available to you. Make sure to review the data regularly to ensure that all eligible ITC claims are accurate.
The GSTR-2A form is divided into multiple sections to show invoice-wise and supplier-wise purchase details, including eligible and ineligible Input Tax Credit (ITC). Below is an overview of its structure:
| Section | Details Captured |
|---|---|
| Part A – B2B Invoices | Purchases from registered suppliers (invoice-wise details with GSTIN) |
| Part B – B2BA Amendments | Changes made by the supplier to previously uploaded invoices |
| Part C – Credit/Debit Notes | Notes issued by suppliers that affect your purchase value or tax liability |
| Part D – CDNA Amendments | Amendments to previous credit/debit notes filed by suppliers |
| Part E – ISD Credits | Input Service Distributor (ISD) credits received, like head office allocations |
| Part F – TDS/TCS Details | Tax Deducted at Source or Tax Collected at Source applicable to your transactions |
| Part G – Import of Goods | Details of imports from overseas, auto-populated from ICEGATE (Customs portal) |
| Part H – Import of Services | Services imported from outside India (entered manually, not auto-populated) |
| Part I – Summary Table | Consolidated summary of all inward supplies for the month |
To download GSTR-2A:
You can view the form online or download it. To download, click on the ‘Download’ button, which will allow you to export the data as a JSON file or in Excel format. This downloaded form can then be used for reconciliation purposes.
Non-reconciliation between GSTR-2A and GSTR-3B happens for various reasons. Common issues include discrepancies in invoice details uploaded by suppliers, such as wrong GSTIN, incorrect invoice numbers, or mismatches in invoice values.
Another reason could be the supplier’s delayed filing of gst returns, causing a mismatch in the periods reflected in GSTR-2A. Additionally, taxpayers may claim ITC for invoices not yet uploaded by their suppliers, leading to discrepancies. Regular reconciliation helps avoid these issues.
GSTR-2A is important because it helps businesses ensure that the Input Tax Credit (ITC) they claim matches the invoices uploaded by their suppliers. If there’s a mismatch between your purchase records and what suppliers report, your ITC claim may be reduced or disallowed.
Key Reasons Why Reconciliation Matters:
Regular reconciliation with GSTR-2A helps keep your GST records accurate, saves money, and avoids penalties.
When registering e-invoices with the Invoice Registration Portal (IRP), submitting the invoices within the prescribed time is essential. No strict deadline is mentioned for document submission, but it’s recommended that invoices be uploaded promptly after they are generated.
The IRP validates the authenticity of e-invoices and generates an Invoice Reference Number (IRN). Once validated, the IRN and QR code must be shared with the buyer to maintain compliance with GST regulations.
Several modes are available for registering e-invoices with the Invoice Registration Portal (IRP). You can register through the Web-based portal, which allows manual entry of invoice details. Another option is the API integration with your ERP system for bulk and automated uploads.
The Bulk Upload Tool is useful for larger organisations that must submit multiple invoices simultaneously. Additionally, there is the option to register via GSP (GST Suvidha Providers), which acts as an intermediary.
| Comparison Parameters | GSTR-2A | GSTR-2B |
|---|---|---|
| Purpose of Statement | The recipients of delivered supplies receive data on input tax credits (ITC) from the automatically created statement. The alterations made later are also included. | The recipients of the delivered supplies are given information about input tax credits (ITCs) in the automatically generated statement. It is based on information provided by the supplier for each data period. |
| Nature of Statement | Dynamic in nature since daily developments are reflected therein. The information is based on the reported documentation from the provider. | GSTR-2B is static; it won’t alter based on what the provider does in the future. |
| Availability | Monthly | Monthly |
| Information Sources | GSTR-1 or IFF, GSTR-5, GSTR-6, GSTR-7, GSTR-8, ICES | GSTR-1 or IFF, GSTR-5, GSTR-6, ICES |
| ITC Claims – Advisory | Excludes information or advice about the steps a registered buyer must follow. | Does include a recommendation against each part, such as whether the ITC is valid, ineligible, or reversed; the taxpayer must act in accordance with his or her GSTR-3B. |
| When do the ITC entries get transferred from sources? | GSTR-1: Saved, filed, or submittedGSTR-6: SubmittedGSTR-7 and GSTR-8: Filed | GSTR-1, GSTR-5, or GSTR-6: Filed |
| Cut-Off date – To view the statement for a given tax period | Not applicable | The statement is generated on the 14th of the succeeding month |
| Maximum ITC entries that may view on the GST portal | 500 rows | 1,000 rows |
You can use BUSY Accounting Software to file a reconciliation of GSTR 2A/2B. Refer to our video on reconciling GSTR 2A/2B using BUSY here.
Input tax credits for those invoices that weren’t uploaded on time or weren’t uploaded at all won’t show up in GSTR-2A for the applicable tax period. It may be necessary for the buyer to inform his non-compliant vendors or suppliers of this for them to update any missing invoices promptly. As of August 2020, every buyer must use GSTR-2B rather than GSTR-2A to determine the amount of input tax credit he is eligible for during a given tax period.
According to CGST Rule 36(4), the buyer might have claimed an input tax credit on a provisional basis in his GSTR-3B up until December 31, 2021, to the extent of 5% of the eligible tax credit appearing in GSTR-2B toward the invoices not discovered in GSTR-3B.
However, due to the modification made to CGST Rule 36(4), it will not be possible to claim such a 5 per cent provisional or additional Input Tax Credit (ITC) starting from 1 January 2022. A buyer may claim only Input Tax Credit showing in GSTR-2B under the CGST Act’s Section 16(2)(aa).
Under GSTR-2A, there are seven sections per the government’s mandate.
Part A
Part B
Part C
TCS Credit Received – This heading only applies to online sellers with an active account with an e-commerce operator. When paying such merchants, e-commerce firms must collect tax at the source. Once more, this data will be automatically filled in from the e-commerce operators’ GSTR-8.
GSTR-2A is a GST Return showing purchase related information for the period for which it is being filed. It is an auto-populated Return created for every business that is registered under GST. The data in GSTR-2A is populated based on the data provided by suppliers while filing GSTR-1, or when suppliers issue credit or debit notes. The data populated in GSTR-2A is used mainly for informational purposes only. Thus, it cannot be edited. Filing GST Returns can be a complicated process. Make it simple and easy with robust GST Accounting Software like BUSY.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.