Introduction of GSTR 2A
GSTR 2A is a purchase-related tax return that is automatically generated for each business by the GST portal.
When a seller files his GSTR-1, the information is captured in GSTR 2A.
GSTR 2A will be auto-populated from the following returns of the sellers/counterparty-
Return Filed by
GSTR 1 Regular Registered Seller
GSTR 5 Non-Resident
GSTR 6 Input Service Distributor
GSTR 7 Person Liable to deduct TDS
GSTR 8 E-Commerce
How is GSTR 2A different from GSTR-2?
GSTR 2A is an auto-generated read only document which is for information purpose only.
GSTR-2 is an official return which must be filed and it will have the same information as GSTR-2A. But GSTR-2 can be edited.
What happens if seller delays in filing GSTR-1?
If you file your GSTR-2 before the seller files his GSTR-1 then the information will be auto-populated in the next month.
You will be required to manually fill up all GSTR-2 details and file it.
For example: If seller delays in filing his GSTR-1 return of Sep and files it after due date on 17th Oct. You manually fill your Sep GSTR-2 return and file within 15th Oct. The information from his GSTR-1 will appear in your GSTR-2A of Oct.
Details available in GSTR-2A
There are 7 headings in GSTR-2A format prescribed by the government.
The explanation of each heading along with the details required to be reported under GSTR-2A is as under.
1. GSTIN – In this GSTIN of the dealer will be reflected.
2. Name of the Taxpayer, Month, Year – Name of the taxpayer including legal and trade name will appear here and also the relevant month and year for which GSTR 2A is being filed will be mentioned here.
3. Inward supplies received from a registered person other than the supplies attracting reverse charge - Most of the purchases from the sellers will be auto-populated here from GSTR-1 filed by the seller. It will have details such as type, rate and amount of GST, eligible ITC and amount of ITC.
4. Inward supplies received from a registered person on which tax is to be paid on reverse charge - This will contain all purchases and supplies received (from both taxable and non-taxable persons) for which you will have to GST under reverse charge.
5. Debit / Credit notes (including amendments thereof) received during current tax period - This will capture the details of debit notes and credit notes issued by your sellers during the month. It will also include any changes made to them by comparing the revised documents with the original documents.
6. ISD credit (including amendments thereof) received - If you are a branch, then the data under this section will be auto-populated whenever your head office files GSTR-6.
7. TDS and TCS Credit (including amendments thereof) received –
TDS Credit Received – This section will only be applicable in case you engage in specified contracts with specified persons (usually government bodies).The receiver (government) will deduct a certain percentage of transaction value as Tax Deduction at Source. All information will get auto-populated here from GSTR-7 filed by the deductor.
TCS Credit Received – This heading is applicable for only online sellers registered with e-commerce operator. E-commerce operator is required to collect tax at source at the time of making payment to such sellers. This information will again be auto-populated from GSTR-8 of e-commerce operator.
Summary: By above all it is clear that GSTR-2A is auto-populated, thereby can’t make any changes, we can only file GSTR-2 for any changes.
Recommendation: For detailed understanding, please go through the formats of GSTR-2A in www.gst.gov.in.