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GSTR 2A is a self-generated statement where visibility of all incoming supplies made by your supplier in GSTR 1 has been made available to recipients. The details will be made available on the submission of returns in the portal. Apart from the details of GSTR 1, details operator from GSTR 5 (supplied by non-resident taxable person), GSTR 6 (ISD), GSTR 7 (TDS Deduction) and GSTR 8 (collected by TCS e-commerce) will be self- generated.
There are two ways by which a registered taxable person can view the data generated by GSTR 2A return.
The details can directly be viewed on the GST portal by making a login and accessing the return filing segment which stacks in other returns of the taxable person or can download GSTR 2A file and view it in the offline utility tool.
Note: In the form GSTR 2A, invoice / records up to 500 for a table/section can be seen online if the invoice is more than 500, the common portal will create a GSTR 2A file and the registered taxable person shall view these details of the invoice in the offline utility tool available on the Goods and Services Tax Portal.
Unlike form GSTR 1, businesses need to upload all the details of the external supply, GSTR 2 does not require you to declare all the details of the incoming supply. Most descriptions in GSTR 2 are auto-populated, based on the outward supply declared by your suppliers in your returns.
Note: As per the GST Council Meeting, filing of GSTR-2 and GSTR-3 is suspended.
The auto-populated statement available in GSTR 2A will also be available in GSTR 2. In other words, GSTR 2A will be an exact copy of GSTR 2, in which your suppliers will have the details declared in GSTR 1. Therefore, you do not need to upload all the details of the incoming supply, instead, you need to co-find details of the available inward supply in GSTR 2A with the books of your accounts and accordingly, the invoices, additions to be made available in GSTR 2.
The deleted statistics in GSTR 2A Form is not required to be entered, as it is simply a read-only document that provides the convenience of viewing all invoices uploaded by your suppliers. Therefore, any action on the details of available supplies available in GSTR 2A is required to be done in GSTR 2.
GSTR 2A means a statement of Input Tax credit and you need not have to file GSTR 2A legally. Thereby there is no such thing as GSTR 2A due date of filing.
Open Tally.ERP 9. Go to GSTR 2 Report. Load GSTR 2A into Tally.ERP 9. Tally.ERP 9 will show you the details of invoices which are either –