Form GSTR-2A is a vital document for
taxpayers under the Goods and Services Tax (GST) system in India. It is an
auto-generated statement that captures the details of inward supplies of goods
and services made to a taxpayer. This form serves as an essential tool for
verifying Input Tax Credit (ITC) claims, ensuring compliance, and facilitating
reconciliation with supplier-provided information. This guide provides a
detailed explanation of the process for viewing Form GSTR-2A on the GST portal.
Overview
of Form GSTR-2A
Form GSTR-2A is a dynamic form
populated based on data filed by suppliers in their GSTR-1, GSTR-5, GSTR-6,
GSTR-7, and GSTR-8 returns. It includes details of:
- Supplies received by the taxpayer.
- Tax deducted or collected at source (TDS/TCS).
- Import of goods as reported by Customs.
This document is non-editable and is
updated in real time, making it an indispensable reference for verifying ITC
claims.
Steps
to Access Form GSTR-2A
Follow the procedure below to view
Form GSTR-2A on the GST portal:
Step
1: Log In to the GST Portal
- Visit the official GST
portal.
- Use your login credentials (username and password) to
access your account.
Step
2: Navigate to the Returns Dashboard
- Click on the ‘Services’ tab in the main menu.
- Select ‘Returns’ and then click on ‘Returns
Dashboard’.
- Specify the financial year and the tax period for which
the GSTR-2A is to be viewed.
Step
3: View GSTR-2A
- From the list of available forms, locate ‘GSTR-2A’.
- Click on ‘View’ to display the details of inward
supplies for the selected period.
Structure
of Form GSTR-2A
Form GSTR-2A is categorized into the
following sections:
Part
A: Inward Supplies
- Invoices from Registered Suppliers: Displays details of supplies received from registered suppliers as per their GSTR-1 filings.
- Click the B2B Invoices tile.
4. The item details are displayed.
Part A - 2. Amendments to B2B Invoices
Amended B2B invoices section covers
the invoices which are amended by the supplier in their returns of Form
GSTR-1/5respectively.
· Click the Amendments to B2B Invoices tile.
b. In
supplier wise details, you can view amended B2B invoices uploaded by the
supplier. Click the Supplier GSTIN hyperlink to navigate to
view amended B2B Invoice summary.
Note: Column “Effective Date of cancellation” is to show the
retrospective date of cancellation in Form GSTR-2A.
Note:
·
You can click DOWNLOAD
DOCUMENTS (CSV) button to download details of this table. You can
download records upto 500 using this option.
·
You can use Display/Hide
Columns option, to hide or show columns.
·
You can use Search feature
to search for required details, which is applicable across all columns.
c. Click
the Invoice Number hyperlink to view the invoice details.
d. The item details are displayed.
Part A
- 3. Credit/Debit Notes
This
section covers the Credit/Debit notes added by the supplier in their respective
returns (Form GSTR-1/5).
a. Click
the Credit/Debit Notes tile.
b. In supplier wise details, you can view auto-drafted credit or debit notes, consolidated on basis of the supplier’s GSTIN. Click the Supplier’s GSTIN hyperlink to navigate to credit/debit note wise details and view the credit/debit notes received from the said supplier.
c. In this page, you can view
credit/debit notes issued by the supplier. The number of credit/debit notes
that can be viewed in this table is restricted to 500. Click the Credit/Debit
note no. hyperlink to view the item wise details. If the number of credit/debit notes are
more than 500, then you need to download the Form GSTR-2A to view it
in the offline utility tool.
Note: By default, Applicable percentage (%), Tax
period in which amended and Amendment type columns
are hidden in credit/debit note wise details page.
Scenario 1: You will see below screenshot, in case you have filed your returns/statements after delinking of credit and debit notes on the GST Portal.
Scenario
2: You will see below screenshot, in
case you have filed your returns/statements before delinking of credit and
debit notes on the GST Portal.
Scenario
3: You will see the below screenshot,
in case you have saved your returns/statements before delinking of
credit and debit notes and filed your statements/returns after delinking of
credit and debit notes on the GST Portal.
Note: In this case, taxpayer will be able to view new fields
in the form, related to credit/debit notes, uploaded post delinking of
credit/debit notes. Thus, in respect of old data, taxpayer can view these data
in the new format, but certain fields for which data is not available, will be
blank.
d. The
item details are displayed.
Part A - 4. Amendments to Credit/Debit Notes
Amendments
to Credit/Debit Notes section covers the amendments of Debit/ credit notes done
by the supplier in their respective statements/returns (Form GSTR-1/5).
a. Click
the Amendments to Credit/Debit Notes tile.
b. In supplier wise details,
you can view auto-drafted amended credit or debit notes, consolidated on basis
of the supplier’s GSTIN. Click the Supplier GSTIN hyperlink to
navigate to amended credit/debit note wise details and view the amended
credit/debit notes received from the said supplier.
c. In
this page, you can view amended credit/debit notes issued by the supplier. The
number of amended credit/debit notes that can be viewed in this table is
restricted to 500. Click the Credit/Debit note no. hyperlink
to view the item details.
Note: By default, Applicable percentage (%), Tax
period in which originally reported and Amendment type columns
are hidden in credit/debit note wise details page.
Scenario 1: You will see below screenshot, in case you have filed your returns/statements after delinking of credit and debit notes on the GST Portal.
Scenario
2: You will see below screenshot, in
case you have filed your returns/statements before delinking of credit and
debit notes on the GST Portal.
Scenario
3: You will see below screenshot, in
case you have saved your returns/statements before delinking of credit and
debit notes and filed your returns after delinking of credit and debit notes on
the GST Portal.
Note: In this case, taxpayer can view new fields related to
credit/debit notes uploaded post delinking of credit/debit notes. For such
notes original invoice fields will be blank. In respect old data, taxpayer can
view original invoice number and invoice date, but new fields will be blank.
d. The item details are displayed.
Part B - 1. Input Service Distributor - ISD Credits
The details of ISD Credits distributed by the Input Service Distributor,
for credits available for Services among several GSTINs linked by common PAN,
are auto populated to Form GSTR-2A on submission of Form GSTR-6 by ISDs.
a. Click the ISD Credits tile.
b. The ISD Credit Received page is displayed. Click the GSTIN hyperlink to invoices uploaded by the supplier.
Note:
·
PART B of Form
GSTR-2A will be auto-populated on submission of Form GSTR-6.
·
You can click DOWNLOAD
DOCUMENTS (CSV) button to download credit/debit note wise details of
this table. You can download records upto 500 using this option.
·
You can use Display/Hide
Columns option, to hide or show columns.
·
You can use Search feature
to search for required details, which is applicable across all columns.
c. Details related to ISD selected are displayed. Click the ISDCDN tab.
d. Input Service Distributor
Credit and Debit Note (ISDCDN) details are displayed.
Part B - 2. Amendments to ISD Credits
Amendments to Input Service Distributor (ISD) Credits
section covers the amendments of ISD credits done by the Input Service
Distributor on submission of their Form GSTR-6, on basis of changes made by the
suppliers in their respective returns (Form GSTR-1/5).
a. Click the Amendments to ISD Credits tile.
b. The Amended ISD Invoices-Supplier Details page is displayed. Click the GSTIN hyperlink to amended invoices uploaded by the supplier.
Note:
·
You can click DOWNLOAD
DOCUMENTS (CSV) button to download credit/debit note wise details of
this table. You can download records upto 500 using this option.
·
You can use Display/Hide
Columns option, to hide or show columns.
·
You can use Search feature
to search for required details, which is applicable across all columns.
c. Input Service Distributor Amendment (ISDA) details are displayed. Click the ISDCDNA tab.
d. Input Service Distributor
Credit and Debit Note Amendment (ISDCDNA) details are displayed.
Part C
- 1. Tax Deducted at Source - TDS Credits
The details of advance tax deducted by the recipient from
the supplier i.e. Tax Deducted at Source Credits, are auto populated in Form
GSTR-2A of the recipient, after filing of Form GSTR-7 by TDS Deductor.
a. Click the TDS Credits tile.
b. The TDS Credit Received - Summary page is displayed.
Note:
·
PART C of Form
GSTR-2A is auto-populated on filing of Form GSTR-7 by TDS Deductor.
·
You can click DOWNLOAD
DOCUMENTS (CSV) button to download details of this table. You can
download records upto 500 using this option.
Part C
- 2. Amendments to TDS Credits
Amendments to TDS Credits section covers the amendments
of TDS credits done by the TDS Deductors, in their return Form GSTR-7, after
its filing.
a. Click
the Amendments to TDS Credits tile.
b.
The Amendment to TDS Credit Received - Summary page
is displayed.
Note: You can click DOWNLOAD DOCUMENTS (CSV) button to
download details of this table. You can download records upto 500 using this
option.
Part C
- D. TCS Credits
The details of Tax Collected at Source from the supplier
by E Commerce Operators, towards supplies undertaken through them, i.e. TCS
Credits, are auto populated in Form GSTR-2A of the recipient, after filing of
Form GSTR-8 by TCS Collectors.
a. Click
the TCS Credits tile.
b.
The TCS Credit Received - Summary page is displayed.
Note:
·
PART C of Form
GSTR-2A will be auto-populated on filing of Form GSTR-8 by TCS Collector.
·
You can click DOWNLOAD
DOCUMENTS (CSV) button to download details of this table. You can
download records upto 500 using this option.
Part
D- 1. Import of goods from overseas
on bill of entry
Import
of goods from overseas on bill of entry displays
all the details related to import of goods from overseas, on bill of entry, as
received from ICEGATE Portal of Indian Customs.
a. Click
the Import of goods from overseas on bill of entry tile.
b.
The Import of goods from overseas on bill of entry page is
displayed with all the details.
Note: Reference date is the date when the goods have been
cleared from customs. Based on the reference date assigned by ICEGATE Portal of
Indian Customs, import data will auto populate to the relevant tax period of
Form GSTR-2A. The reference date will always be greater than or equal to Bill
of entry Date.
Note:
·
You can click the Sort button to sort the details of the
particular column.
·
You can click
the HELP button to view the Help related to this page.
·
You can click
the DOWNLOAD DOCUMENTS (CSV) button to download the details in
CSV format.
·
Taxpayer can view
original as well as amended bill of entry details. The amended column will be
blank for original record. In case, amended records is available, then amended
column will be ‘YES’. You can click the Yes hyperlink against
the amended record to view the amendment history. The amendment
history is displayed. Amendment history cannot be downloaded or viewed in GST
Offline tool. In Excel/ GST Offline tool, the column would have values as Yes
but no history can be viewed. Click CLOSE.
· You can also select Records Per Page drop-down list to view more records in a page.
·
You can use Search
option to search for a specific text/value among the details displayed. This
will work only for 500 records available on GST Portal. Details matching with
the key words entered by you in the search box are displayed.
·
In case, the count
of records is more than 500, you can download and view all records after
importing the details into GST Offline tool. On GST Portal, you can use the
Advanced Search feature to search for any specific details. Enter the Port
Code, Bill of Entry Number and Bill of Entry Date and
click SEARCH. Search results are displayed on the screen.
Part
D- 2. Import of goods from SEZ
units / developers on bill of entry
Import
of goods from SEZ units / developers on bill of entry displays all the details related to import of goods from
SEZ Units or Developers on bill of entry, as received from ICEGATE Portal of
Indian Customs.
a. Click
the Import of goods from SEZ units / developers on bill of entry tile.
b.
The Import of goods from SEZ units / developers on bill of entry page
is displayed with all the details.
Note: Reference date is the date when the goods have been
cleared from customs.
Note: You can explore the additional features as explained
above.
Key
Considerations
- Dynamic Nature of GSTR-2A:The form is updated automatically as and when suppliers
file their returns. Ensure periodic review to stay informed of changes.
- Reconciliation:
Cross-verify GSTR-2A details with your purchase register to identify discrepancies and ensure accurate ITC claims. - Download Facility:
GSTR-2A can be downloaded in Excel or JSON format for offline reconciliation and record-keeping.
Benefits
of Reviewing GSTR-2A
- Accurate ITC Claims:
Ensures only eligible ITC is claimed, reducing the risk of penalties. - Compliance Management:
Aids in adhering to GST regulations by reconciling purchases with supplier-reported data. - Error Detection and Resolution:
Identifies mismatches or missing entries, allowing prompt correction through communication with suppliers.
Common
Challenges and Remedies
1.
Mismatched Invoices:
- Cause:
Errors or omissions in supplier filings.
- Solution:
Contact the supplier to rectify the discrepancies in their GSTR-1 return.
2.
Missing Entries:
- Cause:
Non-reporting by the supplier.
- Solution:
Request the supplier to update their GSTR-1 filing promptly.
3.
Unavailable ITC:
- Cause:
Delayed filing by the supplier.
- Solution:
Follow up with the supplier to file returns within the prescribed
deadlines.
Conclusion
Form GSTR-2A is a pivotal tool for
GST compliance, enabling taxpayers to reconcile their inward supplies and
validate ITC claims. Regular monitoring and timely action on discrepancies can
help businesses maintain accuracy in their GST returns and foster stronger
relationships with their suppliers.
For further assistance in managing
GST compliance or mastering the intricacies of GST filings, professional
services are available to support your needs.
