What is GSTR 2A?

  • Blog|GST & Customs|
  • 2 Min Read
  • By Taxmann
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  • Last Updated on 2 December, 2022

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In our previous posts, we have covered the details about GSTR 1 and TRANS 1 for greater clarity in terms of their filing. In this article, we would be discussing about GSTR 2A.
 
As we discussed, GSTR 2A is an auto-populated form which gets created when the goods or service provider files for GSTR 1. As we know that through GSTR 1, the dealer or business provides the details of invoices raised by him towards the buyer, the buyer gets an intimation of the same in the form of GSTR 2A. 
 
This is a read-only document which has Accept/Decline option against each of the invoice details for ratification. Once the invoice details as filed by the assesse are accepted by the buyer, the same is auto-populated in the GSTR 2 of supplier of goods or services. 
 
In case of discrepancy where the details are declined by the buyer, or require modification, it can be performed while filing of GSTR 2. 

Purpose of GSTR 2A:

Interestingly, GSTR 2A isn’t for filing purposes. It is merely for an intimation to the counter-party which can be viewed and downloaded for future purposes. Once the GSTR 2 has been filed by both the parties in question, the details of GSTR 2A for a given tax period are frozen for any further modifications.  For a better understanding of this form, we advise you to give a read to our other informational articles in this series.  For more information on GSTR 1, follow the link here.   For more information on GSTR 2, follow the link here. For more information on GSTR  3, follow the link here. For more information on GSTR 3B, follow the link here.

Certain terms we need to understand:
 
B2B: Business to Business
 
B2C: Business to Consumer
 
CENVAT: Central Vale Added Tax
 
CGST: Central Goods and Services Tax
 
E-Cash Ledger: Electronic Cash Ledger
 
E-Way Bill: Electronic Way Bill
 
 
GSTN: Goods and Services Tax Practitioner
 
HSN: Harmonized System of Nomenclature. Find HSN code list for all goods and services with this GST Rate Finder tool.
 
TCS: Tax Collected at Source
 
TDS: Tax Deducted at Source
 
UIN: Unique Identity Number
 
UQC: Unique Quantity Code
 

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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