February 23, 2023
Shreeja Ray

Explained: How is GSTR-2A different from GSTR-2?

GSTR-2A and GSTR-2 are two important forms that are used in the Goods and Services Tax (GST) regime in India. Understanding the differences between these two forms is crucial for businesses that want to ensure compliance with the GST laws and regulations. In this blog, we'll take a closer look at both forms and explain how they differ from each other.


GSTR-2A is an auto-generated form that is generated by the GSTN (Goods and Services Tax Network) based on the invoices that have been uploaded by your suppliers. This form contains all the details of the transactions that have taken place between you and your suppliers in a given tax period. A registered taxpayer's monthly statement detailing all inward supplies made during a specific month is contained in the GSTR-2 Form. The following information must be included in the GSTR 2 form:

1. Other than supplies for reverse charging, inward supplies received from a registered person

2. Reverse charge tax is applicable to inbound supplies

3. supplies brought in from abroad or from a SEZ unit

4. Inward supplies for earlier tax periods, if there have been any changes

5. supplies obtained from a provider of a composition plan

6. Invoice number

7. Invoice date

8. Invoice value

9. Taxable value

10. GST rate

11. GST amount

The main purpose of GSTR-2A is to serve as a record of all the inward supplies made to you by your suppliers. By having this information readily available, you can ensure that the GST payable on these supplies is correctly calculated and paid.


GSTR-2, on the other hand, is a form that businesses need to file to report their inward supplies. This form is filed by the recipient of goods and services, and it contains the details of all the inward supplies made to the business in a given tax period. The details that need to be reported in this form are the same as those in the GSTR-2A form.

The main difference between the two forms is that while GSTR-2A is auto-generated, GSTR-2 is filed by the business. The purpose of GSTR-2 is to provide the GSTN with a complete record of the inward supplies made to the business so that the GST payable on these supplies can be calculated.


In conclusion, GSTR-2A and GSTR-2 serve different purposes, but they both play an important role in ensuring compliance with the GST laws and regulations in India. By understanding the differences between these two forms, businesses can ensure that they are accurately reporting their inward supplies and paying the correct amount of GST.


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