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Published on:
February 25, 2023
By
Harshini

GSTR 2A : Details, Return Filing, Format

GSTR-2A is an important document for all registered taxpayers under GST. It is a document that contains details of all purchases made by a registered taxpayer. In this article, we will explain everything you need to know about GSTR-2A - from its details, return filing, to format.

What is GSTR-2A?

GSTR-2A is an auto-generated document that contains details of all purchases made by a registered taxpayer. It is generated based on the information uploaded by the suppliers in their GSTR-1 and GSTR-5 returns. The information in GSTR-2A is auto-populated and cannot be edited by the recipient.

Details of GSTR-2A

The following details are included in GSTR-2A:

  • Name and GSTIN of the supplier
  • Invoice number and date
  • HSN code of goods or SAC code of services
  • Description of goods or services
  • Taxable value and discounts
  • Tax amount - SGST, CGST, IGST, and cess
  • Place of supply
  • Reverse charge applicable or not
  • Type of supply - B2B, B2C, Exports, etc.

Importance of GSTR-2A

GSTR-2A is important for both the supplier and the recipient. For the supplier, it acts as a confirmation that the details uploaded in their GSTR-1 and GSTR-5 returns have been received by the recipient. For the recipient, it helps in reconciling their purchase data with the supplier's data and claiming input tax credit (ITC).

How to view GSTR-2A?

GSTR-2A can be viewed on the GST portal. To view GSTR-2A, follow the steps given below:

  • Login to the GST portal
  • Go to Services > Returns > Returns Dashboard
  • Select the financial year and the return period for which you want to view GSTR-2A
  • Click on 'View' under GSTR-2A

Return filing based on GSTR-2A

Return filing is a mandatory requirement under GST. The return filing process is based on GSTR-2A for claiming ITC. The taxpayer needs to reconcile their purchase data with the information available in GSTR-2A and file their GSTR-3B return accordingly.

GSTR-2A format

GSTR-2A is generated in a JSON format. It can be downloaded in Excel or PDF format for easy viewing and reconciliation.

Conclusion

GSTR-2A is an important document for all registered taxpayers under GST. It contains details of all purchases made by a registered taxpayer and helps in reconciling purchase data with the supplier's data. It is important for return filing and claiming ITC. GSTR-2A can be viewed on the GST portal and is generated in a JSON format.

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