A Guide to GSTR-2A

GSTR-2A is a dynamic auto-drafted return generated for the recipient of goods and services. It is populated based on the supplier’s GSTR-1, GSTR-5, GSTR-6, GSTR-7, and GSTR-8 filings.

• Initial Generation: As soon as a supplier files GSTR-1, the invoice details are reflected in the recipient’s GSTR-2A.
• Real-Time Updates: GSTR-2A gets updated in real-time whenever a supplier uploads or modifies their invoices.
• Multiple Updates: It may change several times in a month, especially if the supplier files late or amends invoices.

Because of its dynamic nature, it’s important to check GSTR-2A frequently to:

• Verify the accuracy of input tax credit (ITC)
• Detect any missing invoices
• Avoid errors while filing GSTR-3B or GSTR-9

To view GSTR-2A:

1. Log into the GST portal using your credentials.
2. Once logged in, navigate to the ‘Returns Dashboard’ under the ‘Services’ tab.
3. Select the financial year and return filing period.
4. Click on the ‘GSTR-2A’ option to view the details.

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.

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:

• Ensures correct ITC claim – Only matched invoices are eligible for input credit.
• Avoids GST notices – Mismatches can trigger notices or audits from the tax department.
• Identifies missing invoices – Helps follow up with suppliers who haven’t filed GSTR-1.
• Improves compliance – Accurate reporting reduces errors in GSTR-3B and annual returns.
• Prevents tax loss – Reduces the risk of losing eligible credits due to supplier delays.

Regular reconciliation with GSTR-2A helps keep your GST records accurate, saves money, and avoids penalties.

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.

Under GSTR-2A, there are seven sections per the government’s mandate.

1. GSTIN
2. Name of the Taxpayer

Part A

3. Inward supplies received from a registered person other than the supplies attracting reverse charge.
   Most of the purchases made from sellers will have their information automatically filled in here from their GSTR-1 filings. Details, including the type, rate, and amount of GST, as well as the eligibility and amount of Input Tax Credit, would be included. It won’t, however, include any purchases made through  reverse charge .
4. Inward supplies received from a registered person on which tax is to be paid on reverse charge
   All purchases and supplies you receive (from both taxable and non-taxable persons) for which you must pay GST under reverse charge will be included in this.
5. Debit / Credit notes (including amendments thereof) received during the current tax period.
   This will capture the details of debit and  credit notes  issued by the sellers during the month. It will also reflect any modifications made by comparing the updated documents with the originals.

Part B

6. ISD credit (including amendments thereof) received
   When your head office files the GSTR-6 return for the month, the information in this area will automatically be filled in if you are a branch.

Part C

7. TDS and TCS Credit (including amendments thereof) received
   TDS Credit Received – You will only be subject to this section if you enter into specific agreements with certain parties (usually government bodies). A particular portion of the transaction value will be withheld by the receiver (the government) as tax deducted at the source. The GSTR-7 that the deductor filed will automatically populate this form with all the data.

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.