GSTR 2A Return: Details, Format & Filing

India’s Goods and Services Tax (GST) framework depends heavily on automatically generated GSTR 2A which acts as a purchase-related tax return to present detailed information about inward supplies.

The system gathers transaction details from GSTR 1 supplier uploads which contain details of outward supplies to create GSTR 2A which provides transparency while helping taxpayers manage input tax credit (ITC). 

To learn more about GSTR 2A return, keep reading this blog.

What Is Form GSTR 2A?

GSTR 2A is a crucial document that contains details related to purchases, automatically created for each business by the GST portal. When a seller submits their GSTR 1, the details of goods and services sold are reflected in the buyer’s GSTR 2A for that month.

As a GST-registered buyer, you can refer to GSTR 2A to check input tax credit details while filing GSTR 3B and GSTR 9. However, from August 2020, taxpayers must use GSTR 2B, a static version of GSTR 2A, for preparing GSTR 3B.

The details in GSTR 2A are auto-filled based on the following GST returns filed by suppliers or counterparties:

• GSTR-1 Form– Filed by regular registered suppliers
• GSTR-5 Form – Filed by non-resident taxpayers
• GSTR-6 Form – Filed by Input Service Distributors
• GSTR-7 Form – Filed by entities responsible for TDS deductions
• GSTR-8 Form – Filed by e-commerce operators

GSTR 2A Details

GSTR 2A document offers a detailed summary of inward supplies as reported by suppliers. The key details included in the GSTR 2A  return form are:

• Supplier GSTIN: The unique GST registration number of the supplier.
• Invoice Number: A distinct identification number assigned to each invoice by the supplier.
• Invoice Date: The date on which the supplier issued the invoice.
• Taxable Value: The total value of taxable goods or services mentioned in the invoice.
• GST Charged: The amount of GST levied on the invoice.

These details enable recipients to verify their input tax credit claims and accurately reconcile purchase records.

GSTR 2A Format

The GSTR 2A format, as prescribed by the government, consists of 7 key sections. Below is a breakdown of each section and the information it captures:

Basic Details

• GSTIN: Displays the Goods and Services Tax Identification Number of the taxpayer
• Name of the Taxpayer: Includes both the legal and trade name of the registered person
• Month and Year: Specifies the relevant tax period for which GSTR 2A is generated

GSTR 2A Sections

PART A

3. Inward Supplies from Registered Taxable Persons (Excluding Reverse Charge Transactions) 

This section auto-populates purchase details from GSTR 1 filed by suppliers. It includes tax type, rate, GST amount and Input Tax Credit (ITC) eligibility but excludes transactions subject to reverse charge.

4. Inward Supplies Subject to Reverse Charge

Lists purchases from both registered and unregistered suppliers on which the taxpayer must pay GST under reverse charge.

5. Debit / Credit Notes (Including Revisions) Received in the Current Tax Period

Captures details of debit notes and credit notes issued by suppliers, along with any amendments made by comparing revised documents with the original documents.

PART B

6. Input Service Distributor (ISD) Credit (Including Amendments): If the taxpayer operates as a branch, this section auto-populates data from the head office's GSTR-6 form, reflecting ISD credit details.

PART C

7. TDS and TCS Credit (Including Amendments)

• TDS Credit Received: Applies when the taxpayer engages in specific contracts with designated entities (such as government bodies). The deductor files GSTR-7 and the deducted tax details are auto-populated here.
• TCS Credit Received: Relevant for online sellers registered under e-commerce platforms. E-commerce operators collect tax at source when making payments to sellers and these details are pulled from GSTR-8.

It is important to note that the GSTR 2A return is a system-generated, read-only document. Since it is auto-filled and non-editable, there is no requirement for a declaration at the end.

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How to Download GSTR 2A? 

Follow these steps to download GSTR 2A from the GST portal:

Step 1: Go to the official GST portal and log in to your account using your credentials.

Step 2: After logging in, you will land on the GST dashboard. Tap on the ‘Return Dashboard’ option.

Step 3: In the 'Return Dashboard', select the financial year and month for which you need to download GSTR-2A. Then, click ‘Search’.

Step 4: Once the details appear, look for the section “Auto Drafted Details (For view only) GSTR-2A” and tap on the ‘Download’ button.

Step 5: You can download the file in either JSON or Excel format. Once requested, the system takes around 20 minutes to generate the file. Revisit the page after this duration.

Step 6:

• If you choose the JSON format, the file will be available as a zip folder. Download and extract the JSON file. If there are many records, the details may be divided into multiple files, which can be processed using compatible software.
• If you opt for the Excel format, the file will also be available in a zip folder. Download and extract the Excel file to view details of inward supplies uploaded by your suppliers.

GSTR 2A Filing

Form GSTR 2A is not a return, so taxpayers do not need to file it like GSTR 1 or GSTR 3. The GST system automatically generates GSTR 2A, which records all invoice details received from different suppliers for a specific tax period.

GSTR 2A – ITC Reconciliation

The GSTN system automatically generates GSTR 2A to capture details of purchases and Input Tax Credit information. Since it updates in real-time, taxpayers can make corrections until the supplier files their return. Additionally, GSTR 2A  return reflects invoices even if the supplier has not yet filed, helping taxpayers identify invoices eligible for provisional ITC claims.

Currently, GSTR 2B includes data from GSTR 2A and will soon expand to cover invoices related to import transactions, making it a more comprehensive source for ITC computation. Comparing GSTR 2A with GSTR 2B allows businesses to maximise their ITC claims through accurate reconciliation and detailed reports.

The ITC claim depends on the invoices recorded in GSTR 2A, but taxpayers must decide how much to claim. They can either take a conservative approach by claiming only verified ITC or a calculated risk by opting for provisional ITC.

To ensure GST compliance and reduce risks, businesses can implement measures like releasing payments only after suppliers file returns or providing standardised invoice templates for accurate data entry. Regularly reviewing reconciliation reports helps taxpayers adopt a flexible strategy and adjust to evolving GST rules and business needs.

Difference Between GSTR 2A and 2B

Here is a table showing a comparison of GSTR 2A and GSTR 2B:

Criteria	GSTR 2A	GSTR 2B
Purpose	Auto-generated document providing ITC details to recipient of supplies based on supplier data, including later modifications.	A constant auto-drafted statement providing ITC details for a specific tax period based on supplier filings.
Nature	Dynamic as it updates as suppliers upload or modify invoices.	Static as it remains unchanged once generated for a tax period.
Information Source	GSTR-1 or IFF, ICES, GSTR-5, GSTR-6, GSTR-7, GSTR-8	GSTR-1 or IFF, ICES, GSTR-5, GSTR-6
Frequency of Availability	Monthly	Monthly
When ITC Entries Are Updated	GSTR-1: Saved, filed, or submitted; GSTR-6: Submitted; GSTR-7 & GSTR-8: Filed.	GSTR-1, GSTR-5, or GSTR-6: Filed.
Maximum ITC Entries Displayed (Without Excel Download)	500 rows	1,000 rows
Guidance on ITC Claims	No advisory on actions required by taxpayers.	Includes advisory for each section on ITC eligibility, ineligibility, or reversal to guide taxpayers in direct filing GSTR-3B.

Conclusion

A clear knowledge of GSTR 2A return and the significance of timely reconciliation helps businesses minimise penalties and maintain efficient tax management. It is essential for businesses to reconcile their GSTR 2A promptly and use GSTR 2B where applicable to claim precise ITC for a given tax period.

Additionally, adopting automated tools like the e-Way Bill system can simplify logistics processes, avoiding compliance issues and improving overall operational efficiency.

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