All about GSTR 2A | Return Filing, Format Auto drafted GSTR 2A Return

All about GSTR 2A | Return Filing, Format Auto drafted GSTR 2A Return

GSTR 2A is the automatically generated return on the basis of information filed by our seller in his GSTR-1. GSTR 2A cannot be edited. All the changes and corrections are made in GSTR-2 which is the official return filed by person taking input tax credit. For Example for one of the Purchases made by you, your seller has not given information in his GSTR-1 filed by him. That purchase invoice can be added by you in your GSTR-2 manually. Only the invoices filed by your seller will be reflected in your GSTR 2A. GSTR-2A has details of auto drafted supplies from GSTR 1 [Normal Tax Payer], GSTR 5 [Non-resident], GSTR-6 [Input Service Distributor], GSTR-7 [Person liable to deduct TDS] and GSTR-8 [Ecommerce] Below is the prescribed format of GSTR 2A: 1. The Tax payer needs to provide his GSTN, Legal Name and Trade name along with the month for which return is being filed. 2. Inward supplies received from a registered person other than the supplies attracting reverse charge It will cover all the detailed supplies from registered person other than the supplies attracting reverse charge on the basis of GSTR-1 filed by them. 3. Inward supplies received from a registered person on which tax is to be paid on reverse charge This column contains all purchases from both taxable and non-taxable persons for which taxpayer has paid GST under reverse charge. This information is reflected on the basis of GSTR-1 filed by tax payer itself. 4. Debit / Credit notes (including amendments thereof) received during current tax period along with detail of revised invoice and original invoice will be provided. 5. ISD credit (including amendments thereof) received This part is relevant for input service distributor. If you are a branch of ISD then details of the credit distributed to you by your centrally registered head office [ISD] will be reflected here. This credit will be reflected on the basis of GSTR-6 filed by the ISD. 6. TDS and TCS Credit (including amendments thereof) received TDS credit : Certain Tax payers [usually government departments] are required to are deduct tax at source. The information of tax deducted by them will be reflected here. TCS credit : E-Commerce operators are required to collect tax at source from online sellers registered with them. This information will be posted here on the basis of GSTR-8 filed by the E Commerce Operators. This was all about GSTR-2A. It is a auto-populated return and therefore no declaration is required for the the same. On the basis of GSTR-2A sellers should start matching their claim of ITC in 3B and start making reconciliation for the differences if any. [Matching Purchases and Input Tax Credit through GSTR 2A]