FAQ on GSTR 2A, Important Questions Related to GSTR-2A with Solutions: Form GSTR 2A View of Inward Supplies Return. All you need to know about GSTR 2A.
FAQ on GSTR 2A
1. What is GSTR-2A?GSTR-2A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer. It is auto-populated from the GSTR-1/5, GSTR 6 (ISD), GST 7(TDS), and GSTR 8 (TCS) file by the supplier taxpayer from whom goods and/or services have been procured or received by the receiver taxpayer in a given tax period.
2. When can I view GSTR-2A of a tax period?1. When the counterparty has not submitted/filed GSTR-1: Any/all invoices uploaded by Supplier Taxpayers in their GSTR-1 will be visible in the GSTR-2A and the same can also be viewed in the GSTR-2 of the recipient. 2. When the counterparty has submitted/filed their return: When the counterparty has submitted/filed their return, the invoices available in the GSTR-2A will continue to be available for viewing. Additionally, Receiver Taxpayers will be able to take action on the invoices. The ACCEPT/REJECT buttons against invoices will be enabled for action. The information available in GSTR-2A will also be available in GSTR-2.
3. Do I have to file the GSTR-2A?No, you don’t have to file the GSTR-2A. It is a read-only document provided to you so that you have a record of all the invoices received from various supplier taxpayers in a given tax period.
4. Can I download and keep a copy of my GSTR-2A for future reference?
6. Where are details of TDS, TCS etc. available in GSTR-2A?The details of TDS, TCS etc. are available in GSTR-2A in following 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)