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GSTR 2A - Auto drafted GST return

GSTR 2A is a purchase related tax return which is auto generated by GST portal for each business. Following are the things you will learn from this guide:


What is GSTR 2A?

The GSTR-2A is a purchase-related tax return that is automatically generated for each business by the GSTN portal. It’s based on the information contained in the GSTR-1, GSTR-5, GSTR-6, GSTR-7 and GSTR-8 of your suppliers. You can verify and amend this return before you file it in the GSTN portal as your GSTR-2.

Latest updates as per the 38th GST Council meeting
  • If the input tax credit claims related to an invoice or a debit note is not reflected in FORM GSTR2A, then the amount of ITC claim will be restricted to 10% (earlier 20%) of the eligible credit available to the business owner.

How to file GSTR 2A?

After capturing the year and month, the GSTR-2A asks for the following details:

Details of auto-drafted supplies in filing GSTR 2A

  1. 1.GSTIN: your unique PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).

  2. 2.Name of the Taxpayer:

    • Legal name of the registered person.
    • Trade name, if any.

Details of inward supplies which can’t be paid on reverse charge for filing GSTR2A

Part A

  1. 3.Inward Supplies from Registered Taxable Person other than the supplies attracting reverse charge: Invoice-wise details of all purchases and supplies received from other registered taxpayers, excluding those that may attract tax liability under a reverse charge basis. 

Details of inward supplies which attracts reverse charge for filing GSTR2A form

  1. 4.Inward supplies on which tax is to be paid on reverse charge: All purchases and supplies received (from both taxable and non-taxable persons) for which the buyer has to pay taxes under reverse charge.

Debit & credit notes received while filing GSTR 2A form

  1. 5.Debit / Credit notes (including amendments thereof) received during the current tax period: Captures the details of debit notes and credit notes issued by your vendors for this month along with any changes made to them by comparing the revised documents with the original documents.

ISD credit received for filing GSTR 2A

Part B

  1. 6.ISD credit received (including amendments thereof): If your firm is an input service distributor, then the data under this section will be auto-populated whenever your head office files the GSTR-6 return for a particular month. 

TDS & TCS credits received while filing GSTR2A

Part C

  1. 7.TDS and TCS Credit received (including amendments thereof): If you engage in TDS (tax deducted at source) transactions, or sell online through an e-commerce operator, this section will be auto-populated from the transacting party’s GSTR-7 or e-commerce operator’s GSTR-8

As an auto-generated document, it cannot be filed directly into the GSTN without the taxpayer’s intervention, so it does not have a declaration at the end of the document.

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