GSTR-2A

GSTR 2A Return

GSTR 2A Return

GSTR 2A is not a return to be filed by persons having GST registration. GSTR 2A acts as an auto-drafted return through which the Government provides details of all B2B invoices uploaded by the supplier to the respective taxpayer. The illustration below shows how GSTR 2A return is prepared on the GST Portal.

GSTR-2A Illustration
GSTR-2A Illustration

GSTR 2A Overview

In GSTR 2A return, a taxpayer can find details of invoices uploaded by the supplier pertaining to a B2B transaction. For instance, if Company X had purchased computers from Company Y, then in the GSTR 2A return of company X, the details of the purchase as uploaded by Company Y would be shown.

As mentioned above, GSTR 2A return cannot be filed and there is no due date for filing GSTR 2A. GSTR 2A is only a return through which the Government provides information uploaded on the GSTN by the suppliers.

Downloading GSTR 2A

Taxpayers must regularly download GSTR 2A to verify the details uploaded by suppliers. To download GSTR 2A, follow the steps below:

Step 1: Log in to GST Portal

Login to the GST Portal and select the month for which you would like to download GSTR 2A. Select GSTR 2A as shown below:

GSTR 2A - GST Portal
GSTR 2A – GST Portal

You can select view if you would like to just view details of invoices uploaded by the suppliers. In case you would like to download GSTR 2A to prepare GSTR 2 return filing, then click on download. In case of download, the document downloads in ZIP format and the user can import into the GST return offline tool for preparing GST return.

Step 2: View or Download GSTR-2A Data

You can view the GSTR-2A data by clicking on the view button. In case suppliers have uploaded invoices pertaining to that month, details of such invoices would be shown as below:

GSTR 2A - Invoice Details
GSTR 2A – Invoice Details

GSTR 2A Missing Supplier

In case you have purchased goods or services from a business and have received a tax invoice, but the invoice is not displayed under GSTR 2A, the following could be the reasons:

Supplier Did Not File GSTR 1 Return

If a supplier failed to file GSTR 1 for the month, then the taxpayer will not find the supplier name mentioned in the GSTR 2A. Before contacting the supplier, try the other steps below.

Supplier Has Wrong GSTIN Number

If the supplier had filed GSTR 1 return and you still haven’t received the information in GSTR 2A, check whether the GSTIN number provided to the supplier is correct. If the supplier has an incorrect GSTIN number, the details would be shown under the GSTR 2A return of a wrong taxpayer.

Any Other Reason

If the above two reasons are not the cause, then contact the GST helpline for assistance with the issue.

GSTR 2A Missing Invoice

If the name of the supplier is visible on GSTR 2A return and there are a few invoices and one or more invoices are missing, the following could be the reason:

Supplier Did Not Upload Details of Invoice in GSTR 1 Return

While filing GSTR 1 return, the supplier is required to upload details of all B2B invoices issued along with GSTIN to GST Portal. If the supplier had incorrectly classified the transaction as a B2C invoice, then the invoice would not be visible under GSTR 2A. Hence, check the GST invoice to verify if the registered GSTIN reflects on the invoice. If mentioned, you can add the details of missing B2B invoices while filing GSTR 2 return.

For verification purposes, the supplier can view all the invoices added by the customer. If accepted, then input tax credit would be provided to the customer.

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