GSTR 2A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer. It is auto-populated from the GSTR 1/5 and GSTR 6 (ISD), GST 7( TDS), GSTR 8 (TCS) of all the Supplier/Counter party Taxpayers from whom products and/or services have actually been acquired or supplied to in a provided tax duration. Check more information for “ How can I view the Inward Supplies Return GSTR2A” from listed below …
It is created for a taxpayer when the auto-populated information become available on Upload by the counter celebrations and is then updated incrementally as and when provider taxpayers upload or alter their information in their respective GSTR ones for the given tax duration. The auto-populated details of a particular supplier/counter party will get frozen when he sends or files his return. GSTR 2A of a tax period will stay readily available for view till a taxpayer submits/files his GSTR 2.
2. When can I see GSTR 2A of a tax period?
- When the counterparty has actually not submitted/filed GSTR 1: Any/all billings submitted by Supplier Taxpayers in their GSTR 1 will be visible in the GSTR 2A and the exact same can also be viewed in the GSTR 2.
- When the counterparty has actually submitted/filed their return: When the counterparty has actually submitted/filed their return, the billings offered in the GSTR 2A will continue to be readily available for viewing. Furthermore, Receiver Taxpayers will be able to do something about it on the invoices i.e., the ACCEPT/REJECT buttons versus an invoice will be enabled. The information readily available in GSTR 2A will likewise be available in GSTR 2.
3. Do I need to file the GSTR 2A?
No, you do not need to submit the GSTR 2A. It is a read-only file supplied to you so that you have a record of all the billings gotten from numerous provider taxpayers in a provided tax period.
4. Can I download and keep a copy of my GSTR 2A for future reference?
Yes, you can. GSTR 2A for a provided tax duration will likewise be readily available for seeing and/or downloading in your post-login section of the GST portal.
5. Can I make modifications to or include an invoice in my GSTR 2A in case there are any mistakes or omission in the information uploaded by my supplier taxpayers?
No, you can not make any modifications to the GSTR-2A as it is a read-only document. The details displayed in GSTR-2A is likewise offered in GSTR 2. And any/all actions should be taken in the GSTR 2.
6. Why does my GSTR 2A reveal information of TDS, TCS and so on?
The GSTR 2A has four sections:
- a. PART A– auto-populated from GSTR 1/5 (refer to 2.1)
- b. PART B– auto-populated from GSTR 6 (ISD credits received)
- c. PART C– auto-populated from GSTR 7 & GSTR 8 (TDS & TCS credits respectively)
7. What takes place if the particular counterparties submit their returns after the filing of GSTR 2 by the taxpayer?
When GSTR 1/5/6/78 of the counterparty have actually been filed after filing of your GSTR 2, details will be auto-populated in the GSTR 2A of the next tax period.
8. How do I know if there are any details auto-populated in my GSTR 2A? OR Will I be intimated as and when there is a new entry in my GSTR 2 for a given tax period?
An alert in the form of an e-mail and a message on the control panel will be sent out to the taxpayer when any brand-new details are auto-populated into GSTR-2A.
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