Form GSTR-2A is a system generated ‘draft’ Statement of Inward Supplies for a receiver taxpayer. It is auto-populated from the Form GSTR-1/5, Form GSTR-6 (ISD), Form GSTR-7 (TDS), and Form GSTR-8 (TCS), filed/ submitted/ uploaded by the supplier taxpayer, from whom goods and/or services have been procured or received by the receiver taxpayer, in a given tax period.
It is created for a recipient when the Form GSTR-1/5, 6, 7 (Tax Deductor) & 8 (Tax Collector) is filed submitted/ uploaded by the supplier taxpayer. The details become available to the recipient for view and the details are updated incrementally as and when supplier taxpayer upload or change details in their respective Form GSTR, for the given tax period. Form GSTR-2A of a tax period is available for view only.
- Any/all invoices uploaded by supplier in their Form GSTR-1/ GSTR-5 will be visible in the Form GSTR-2A. However, ISD details will be auto-populated to Form GSTR-2A on submission of Form GSTR-6, only.
- When the counterparty has submitted/ filed their return: Invoices available in the Form GSTR-2A will continue to be available for viewing.
- Detail of TDS and TCS credit receipt will be available in Form GSTR-2A (Part C) of the deductee after filing of Form GSTR-7/8 by the counter party.
- PART A – auto-populated from Form GSTR-1/5 (refer to 2.1)
- PART B – auto-populated from Form GSTR-6 (ISD credits received)
- PART C – auto-populated from Form GSTR-7 and GSTR-8