What is GSTR-2A?

GSTR 2A Reconciliation, Difference between 2, 2A and 2B & More

In this post, we are discussing GSTR 2A and its significance in the GST regime.

Latest updates on GSTR-2A

  1. On 29th December 2021 CGST Rule 36(4) made changes to remove 5% additional over and above ITC appearing in GSTR-2B.
  2. From 1st January businesses can benefit ITC only if it is reported by the supplier in GSTR-1 and it appears in their GSTR-2A.
  3. Effective from 1st January 2022, ITC won’t be allowed if it does not appear in GSTR-2B. in fact, taxpayers can no longer claim 5% provisional ITC under the CGST Rule 36(4) and it does make sure every ITC value claimed was available in GSTR-2B.
  4. From 28th may 2021 CGST Rule 36(4) to apply for April, May and June 2021 while filing GSTR-3B.
  5. From 1st February 2021, budget 2021 update: Section 16 amended to allow taxpayers. Input tax credit claims based on GSTR-2A and GSTR-2B. From now on, input tax credit on invoice or debit notes may be benefited only when the details of such invoice or debit note have been provided by the supplier in the statement of outward supplies. 


What is GSTR 2A?

GSTR-2A is an auto-generated monthly statement that contains the information of goods/or services that have been purchased in a given month from the sellers GSTR-1. GSTR-2A won’t generate until the supplier files his/her GSTR-1. Since the data in GSTR-2A comes from GSTR-1 of the seller.

If you’re a GST registered consumer, you can acknowledge the GSTR-2A for the input tax credit details while filing GSTR-3B and GSTR-9. Post to August 2020, taxpayers must refer to GSTR-2B which is a static version of GSTR-2A for GSTR-3B preparation.

Apart from the GSTR-1 details, the GSTR-2 guide will also take the following details from various GST returns:

  • Supply received from non-resident person – GSTR-5
  • ISD received – GSTR-6
  • TDS deduced – GSTR-7
  • TCS collected by e-commerce service provider – GSTR-8

Difference b/w GSTR-2 and GSTR-2A

It is an official return that you need to file. Also, it will have the same information as GSTR-2A.It is a read-only document that is for informational purposes only
GSTR-2 can be edited but this return is temporarily suspendedGSTR-2A cannot be edited as it is a read-only document
Changes (if any) inward supplies for earlier tax periods Dynamic so as it might change from day to day, relatively when a supplier reports the documents

Difference b/w GSTR-2A and GSTR-2B

Form GSTR-2A is a system-generated return that reflects inward supplies.Form GSTR-2B is a system-generated statement that reflects input tax credit details.
GSTR-2A is generated on an automatic basis by the information and details provided by the supplier/seller/counterparty through the following returns ie; Form GSTR-1, Form GSTR-5, Form GSTR-6, Form GSTR-7, Form GSTR-8.In Form GSTR-2B, details are auto-populated based on the following returns provided by the suppliers/seller through Form GSTR-1, Form GSTR-5, Form GSTR-6 and
 Import data as received from ICEGATE.
Form GSTR-2A is a form of a dynamic statement. The details of inward supplies with regard to input tax credit are updated on a continuous basis.GSTR-2B is a form of a static statement. The details are updated on a constant basis.
Details of inward supplies will be reflected in the statement on a real-time basis.Details of inward supplies will be reflected in a static manner.

GSTR-2A due date and filing

There is no due date for GSTR-2A and it is a read-only document with a list of all of the invoices from the various sellers during the month. The data in GSTR-2A comes from the GSTR-1 of the seller.

Reconciliation of GSTR-2A

GSTR 3B is a summary return. So, the amount of Input Tax Credit available as disclosed in Table 4(a) should match with the tax details disclosed in Form GSTR-2A.

It is very important to reconcile Form GSTR-3B and Form GSTR-2A on account of the following reasons:

  • A large number of taxpayers have received notices from the GST authorities asking them to reconcile the ITC claimed in a self-declared return GSTR-3B and system generated Form GSTR-2A. Taxpayers have to reply to such notices else have to pay the differential amount.
  • Actions have been taken against the evaders claiming ITC on basis of fake invoices.
  • Reconciliation ensures that credit is being claimed only in respect of the tax which has been actually paid to the supplier.
  • It ensures that no invoices have been missed/ recorded more than once.
  • In case the supplier hasn’t recorded the outward supplies in Form GSTR-1, communication can be sent out to the supplier to ensure that the discrepancies are corrected.
  • Errors committed while reporting details in GSTR-1 by suppliers or GSTR-3B by recipients can be rectified.

Importance of reconciling GST returns

It is quite important to reconcile GST returns data due to the following reasons :

  • As per new GST returns, the taxpayers can only claim ITC if the particular invoice is present in the GSTR-2A / supplier’s data. Therefore, all businesses need to reconcile and claim ITC correctly.
  • If the vendor declared his GST liability, and the purchaser has not availed the credits in GST returns. Then the credits would go on those invoices. So, it is best to do data reconciliation on a regular basis so that you won’t lose the ITC claim. This reconciliation process will ensure no ITC loss on any invoices.
  • To avoid duplication, taxpayers must consolidate and reconcile the values. This will ensure the correct declaration and maximize the credit of input taxes.

GSTR-2A Mismatch

The details disclosed in Form GSTR-2A and Form GSTR-3B may mismatch because of the following reasons:

  • Credit of IGST claimed on the import of goods
  • The credit of IGST on the import of services
  • Credit of GST paid on reverse charge mechanism
  • Transitional credit is claimed in TRAN-I and TRAN-II.
  • ITC for goods and services received in FY 2017-18 but availed in FY 2018-19.

In the above cases, the figures will not reconcile as no corresponding Form GSTR 1 as it is being filed by the supplier or the ITC is to be claimed at a later date.

Frequently Asked Questions on GSTR-2A

What happens if my seller delays in filing GSTR-1?

The information will be pre-populated in the following month when you file your GSTR-2 returns before your seller has filed his/her returns.

For e.g., your seller delays in filing his GSTR-1 return of Oct and files it after the due date on 17th Nov. You manually fill your October GSTR-2 return and file within 15th November. The information from his GSTR-1 will appear in your GSTR-2A of November.

How can I correct my seller’s mistakes in GSTR-2A?

Corrections should be in GSTR-2. Hence, GSTR-2A is a read-only document.

Can I download and keep a copy of my GSTR 2A for future reference?

Yes, you can download and keep a copy of GSTR-2A. GSTR- 2A for a given tax period will also be available for viewing or downloading in your post-login section of the GST portal.



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