GSTR 2A: Guide on Applicability, Due Date, & Format
GSTR 2A is a purchase-related legal document that is available on the official GST portal. It is generated automatically based on the details recorded by the seller in GSTR 1, and GSTR 5. All the purchases a company makes in a month are recorded in the GSTR 2A. This GST return is a read-only document no edit access is given to the taxpayers.
- It is an auto-populated document that is not editable, and only available in read-only mode. This helps in determining accurate tax claims and makes compliance smoother.
- It is dynamic as its data keeps updated based on the latest changes. For example, if invoices from the last month are uploaded in the current month, they will be reflected in the last month’s records only unlike GSTR 2B.
Auto-Populated Details in GSTR 2A
GSTR 2A will be auto-populated from the seller/counterparty’s following GST returns
| Returns | Liability |
| GSTR 1 | Regular registered seller |
| GSTR 5 | Non-resident taxpayers |
| GSTR 6 | Input service distributor |
| GSTR 7 | Person liable to deduct TDS |
| GSTR 8 | E-commerce operator |
Contents
- GSTIN
- Name of the taxpayer Â
- Invoice details of inward supplies from a registered person (not payable under reverse charge)
- Invoice details of inward supplies from a registered person (tax payable under reverse charge)
- Debit and credit notes and modifications received
- ISD credit received including amendments
- TDS/TCS credit received
Difference Between GSTR 2A and GSTR 2B
| Scenarios | GSTR 2A | GSTR 2B |
| Nature | Dynamic (invoices dated to last month but updated in the current month will reflect in the last month’s GSTR) | Constant unlike GSTR 2A |
| Amendment facility | No amendments allowed | Amendments, adjustments, and additions accessible |
| Data extracted | From GSTR 1, GSTR 5, GSTR 6, GSTR 7, GSTR 8 | From GSTR 1, GSTR 5, GSTR 6 and e-invoices |
| Availability | Available to view or download from the 11th of the month | From the 13th of the month |
| Maximum number of entries | 500 rows | 1000 rows |
| Frequency | Monthly | Monthly |
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