Understanding the Basics: GSTR 2A

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What is GSTR 2A & How to File it?

Since its implementation in India in 2017, the Goods and Services Tax (GST) has greatly simplified indirect taxation. Despite the reduction in complexity, it is still in its early stages when compared to the previous tax structure. As a result, the operation and submission of GST returns remain a source of difficulty for Indian businessmen. 

GST forms are required as part of a company's activities to ensure compliance with GST legislation and reap the benefits. Business owners must occasionally file the GSTR 2A along with the other forms. As a result, it is vital to understand what it is, how it operates, and how it fits into the GST system.

What is GSTR 2A?

When a business's seller, partner, or supplier files the GSTR 1 and 5 Forms, the GSTR 2A is generated automatically. This purchase-related document is sent to all businesses that are registered with the GST system. This document details the company's purchases, including each invoice issued within a specific month. 

The GSTR 2A form is a read-only document that exclusively notifies businesses about the invoice data of their vendors or sellers. Before completing their returns on the GST portal as GSTR 2, firms must check this form for completeness and correct any errors. The GST portal automatically generates GSTR 2A based on information from a business's counterparties' returns, as follows:

  • GSTR 1
  • GSTR 5
  • GSTR 6
  • GSTR 7
  • GSTR 8

Essentially, the GSTR 2A is formed in circumstances when:

  • A registered resident seller uploads transaction information using the GSTR 1 form.
  • A non-resident submits the transaction details using Form GSTR 5.
  • A counterparty completes the GSTR 7 and GSTR 8 filings, including the TCS and TDS information.
  • The GSTR 6 form is filed by an Input Service Provider.

The GSTR 2A form must be verified before the GSTR 2 can be submitted. In some cases, the seller may defer filing their GSTR 1 return. As a result, they will have to manually enter their GST information while filing their taxes. To guarantee consistency in information recording, a seller's GSTR 1 data will be included in the next month's GSTR 2A for that business.

Steps to Auto-Generate GSTR-2A Using Gen GST Software

Step 1: The form GSTR-2A will be generated in the following scenarios:

When a supplier uploads B2B transaction details in Form GSTR-1 and 5, the counterparty will automatically fill out Form GSTR-6 with ISD details and Form GSTR-7 and 8 with TDS and TCS details.

Step 2: Form GSTR-2A is a read-only view form, which means you cannot take any action.

Step 3: The form GSTR-2A will be generated in the following manner:

  1. After suppliers file/submit Form GSTR-1, or when the counter-party adds invoices, credit notes, debit notes, and so on, or makes amendments to Form GSTR-1/5.
  2. Form GSTR-6 is used to distribute credit in the form of ISD credit invoices or ISD credit notes.
  3. The counterparty filed Form GSTR-7/8 for TDS and TCS credits, respectively.

Step 4: From the main tab, select the B2B option, then the ADD option at the bottom. 

  1. The page will appear as shown in the figure above.
  2. Section: This option displays all of the sections on the main tab of GSTR-1. When we select the B2B tab, it defaults to B2B. You can select any option in the section to get directly to the desired part.
  3. Invoice Number: It is the invoice number issued at the moment of the supply of goods or services.
  4. Reverse Charge: Reverse charge means when the recipient of goods is required to pay the tax on the goods/services instead of supplier of goods/services it is known as a reverse charge. Select yes or no from the section whichever is applicable.
  5. Differential (%): It returns the differential rate as specified in the GSTR PORTAL.
  6. Receiver Name: Clicking on the box allows you to select the receiver from the list that is provided. To add receiver information, click the (+) icon in the box's right corner. By selecting the above option, a page will open with two options. IMPORT/NEW Choose the appropriate option and provide the information.
  7. Invoice Date: The date on which the invoice was issued.
  8. Invoice Type: This selection indicates the type of invoice you wish to create. Select the appropriate invoice type, such as regular B2B invoice, deemed exports, SEZ exports with pay, or SEZ exports without pay.
  9. Invoice Value: This is the total value of the invoice, including tax.
  10. GST No.: It displays the GST No. of the receiver, which will be auto-filed when you select the receiver option. You can also fill it out manually or by pressing the down arrow symbol in the corner of the box.

How do I read GSTR 2A?

Let's walk through the process of reading GSTR 2A paperwork.

  • Login to the GST or site using valid credentials.
  • Navigate to the GSTR 2A section available on the dashboard and the returns section.
  • Click the download button to obtain the document. You can save it in either PDF or Excel format.
  • The document may have numerous columns, such as the supplier's name and invoice number. Take the time to comprehend the document layout.
  • Examine the accuracy of the supplier's information. Double-check the invoice number to ensure it is correct.
  • Examine each taxable value to validate the amount and ensure it is in line with the actual transaction amount.
  • In the event of differences, compare the entries to the purchased record. To remedy the issue, ensure that you speak with the providers as soon as possible.
  • Maintain accurate documentation of reconciled GSTR 2A papers for future audits and references.


Understanding the significance of GSTR 2A for all business owners is critical. It assists the business in avoiding errors, inaccuracies, and potential problems. Only after a thorough examination of the information in GSTR 2A can any business protect its financial interests.

  • Is it necessary for businesses to file GSTR 2A returns?

  • How does the firm generate GSTR 2A?

  • Does the company have any trouble reconciling GSTR 2A with the purchase record?

  • Are there any implications for failing to reconcile GSTR 2A with the acquired record?