Ever since the Goods and Services Tax (GST) introduction in 2017, there have been significant changes in indirect taxation. As it is a relatively recent development, many still need guidance to be aware of its functioning. For instance, to get benefits from GST, there are numerous forms to fill out, and one such form is the GSTR-2A.

This article addresses questions like "what is GSTR-2A" and how to file the same, along with others.

GSTR-2A is a purchase-related document each registered business has access to. It is auto-generated by the GST portal. When any business seller files GSTR-1 and GSTR-5 forms, the information shared gets captured in GSTR-2A.

Any GST-registered buyer may use the GSTR-2A form to tally and input tax credit details while filing other GST forms. This minimises their chances of making any errors and discrepancies. However, you must know this is a read-only document.

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As you know what GSTR-2A means, let us learn how to file a GSTR-2A form online. As mentioned above, this is a read-only document which generates automatically based on the information put in other forms.

None of the businesses has to file it, but they can accept, reject, modify or defer its acceptance if any fault is found in the invoice. Since it is auto-generated, there is no due date. However, in case of modifications or rectifications, businesses may do it via GSTR-2. The due date of this form is between 11-15th of the following month after filing GST returns.

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According to the information put in the following GST forms, the GST portal auto-populates GSTR-2A.

• GSTR 1
• GSTR 5
• GSTR 6
• GSTR 7
• GSTR 8

It is possible to generate GSTR-2A information in the following cases:

• A seller uploads transaction details in GSTR 1.
• A non-resident seller uploads transaction details in GSTR 5.
• Input Service Distributor submits GSTR 6.
• When a counterparty files TDS and TCS details through GSTR 7 and 8.

Here are the steps to follow to view the GSTR-2A return form.

Step 1: Go to the official GST portal.

Step 2: Log in with the necessary credentials.

Step 3: On the dashboard, find “Services.”

Step 4: Click "Returns" and then "Return Dashboard."

Step 5: This will lead to the “File Returns” page. Fill in the financial year and “Return Filing Period”, and click on "Search."

Step 6: Now, click on “View” under GSTR-2A.

Step 7: You will redirect to a page showing the GSTR-2A, which is auto-drafted.

Step 8: Click on “Download” on the GSTR-2A button.

Step 9: Then select “Generate EXCEL file to download” or “Generate JSON file to download.” The portal may take up to 20 mins or more to process the request.

Step 10: After processing, below the “Generate EXCEL file to download” button, you can notice a link “Click here to download Excel – File 1”. Click on it to download the GSTR-2A in excel format.

Step 11: If you choose “Generate JSON file to download”, after processing, GSTR-2A is downloaded in the JSON format.

Step 12: After generating the file, the JSON file needs to open in the Returns Offline Tool. This tool is available in the GST portal.

Step 13: Click on the downloaded file to view the information.

One of the interesting facts about GSTR-2A is that it features seven headings per the Government rules. In the following part, we will highlight every detail one needs to put into reporting under GSTR-2A according to different parts:

• General Information:
  • Relevant year and month.
  • 15-digit GSTIN.
  • Name of the respective taxpayer, including their legal and trade name.
• Part A
  • GSTIN of the supplier, invoice details, rate and amount of GST, and place of supply. This excludes purchases under reverse charge.
  • GSTIN of the supplier, invoice details, amount of tax, and place of supply. This is inclusive of supplies received from both taxable and non-taxable accounts.
  • Debit and credit notes, including amendments.
• Part B
  • ISD credit, including amendments.
• Part C
  • TDS and TCS credit. TDS is applicable only in case of engaging with government bodies. TDS and TCS credit. TDS is applicable only in case of engaging with government bodies. TCS applies only to online sellers and registered e-commerce operators.

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Since GSTR-2A generates automatically, its primary benefit is providing guidance to people while filing other GST forms. Moreover, it collects data from previously applied forms and provides a chance to rectify any earlier discrepancies.

You now know the details associated with GSTR-2A. As it generates on its own, it is only in the read-only format. Hence there is no requirement for signing off a declaration for the other forms related to GST.