What is GSTR 2A: Meaning, Reconciliation

GSTR 2A: All You Need to Know

Devashree Patel •

Updated on 19 Mar, 2024

Reviewed by

Fact checked by

4 Mins

Article Content

How is GSTR 2A generated?
How to file Form GSTR 2A?
What is the difference between GSTR 2A and 2B?
Conclusion

GSTR 2A is a GSTR-1 return that is automatically generated by the seller’s GSTR-1 for the GST-registered buyer. GSTR-2A captures the information filed by the seller’s GSTR-1. It is a dynamic, purchase-related tax return, as it can change based on the seller’s revisions over the later tax periods. It captures the seller’s B2B transaction details for GSTR return generation.

As mentioned earlier, GST 2A is automatically generated from the following seller returns:

GSTR 1 filed by a regular GST-registered seller
GSTR 5 filed by a non-resident
GSTR 6 filed by an input service distributor
GSTR 7 filed by Tax Deduction at Source (TDS) liable individuals
GSTR 8 filed by an e-commerce operator
Auto-populated from the Import of Goods data in Part D. It is received from Indian Customs’s ICEGATE Portal.

Let us learn what GSTR 2A means, GSTR 2A vs 2B, and GSTR 2A reconciliation in detail.

How is GSTR 2A generated?

GSTR-2A is generated in the manner stated below:

After GSTR 1 saving/filing/submission by the seller or when the buyer adds invoices / Credit notes / Debit Notes and more or makes Form GSTR-1/5 Amendments
The distribution of credit in the form of ISD credit invoices or ISD credit notes through Form GSTR-6 submission
Buyer filing Form GSTR-7 & 8 for TDS & TCS credit respectively

Also Read: Documents Required for GST Registration

How to file Form GSTR 2A?

You do not have to file GSTR 2A. It is an automatically generated tax return document on filing GSTR 1, GSTR 5, GSTR 6, GSTR 7 and GSTR 8 in the GST portal. This document is not to be filed but is given as a read-only document to you for the B2B transaction made to the seller.

This document is available to view and download in the GST portal. It is embedded with the ‘Search’ feature for all the columns and tables.

It is important to note that you cannot make any changes to this document because it is in the read-only format.

Also Read: GST in India

What is the difference between GSTR 2A and 2B?

For the difference between GSTR 2A and 2B, please refer to the table below.

Comparison Parameters	GSTR 2A	GSTR 2B
Statement Purpose	An automatically generated statement, ITC details to every recipient of supplies, based on suppliers’ data, including changes made later.	It is a constant automatically generated statement. GSTR 2B provides the ITC points to every recipient of stores based on the suppliers’ data for each and every tax period.
Statement Nature	The nature of the statement is dynamic. It changes daily based on the supplier reports on the documents.	The nature of the document is static. The GSTR-2B, for one month, cannot change based on the later actions of the supplier.
Frequency of Availability	Monthly	Monthly
Information Source	GSTR-1 or IFF*, GSTR-5, GSTR-6, GSTR-7, GSTR-8, ICES	GSTR-1 or IFF*, GSTR-5, GSTR-6, ICES
Input Tax Credit (ITC) Claims Advisory	It doesn’t consist of advisory or information on the action a GST-registered buyer needs to take	It consists of an advisory against each section. This applies whether the ITC is eligible, ineligible or reversible for the buyer or taxpayer to act accordingly in their GSTR-3B.
When will the ITC entry get transferred from the sources?	GSTR-1: Saved, filed, or submitted GSTR-6: Submitted GSTR-7 and GSTR-8: Filed	GSTR-1, GSTR-5, or GSTR-6: Filed
The cut-off date for entries for viewing the statement for a tax period	It is a dynamic statement. Therefore, the cut-off date, etc, is not applicable.	Cut-off dates are the 11th or the 13th of entries ’x’ month (depending on the return filing frequency). The statement will be generated on the following month’s 14th date.
Max ITC entries that can be viewed: Aototal GST portal without Excel download	A total of 500 rows	Total of 1000 rows.

The GSTR 2A reconciliation ensures that the GST credit is being claimed exclusively for the tax already paid to the seller.

Conclusion

GST 2A, being an automatically generated document, ensures that the B2B transaction statement is accessible on the filing of GSTR 1 by the seller for the taxpayer. By matching GSTR 3B with GSTR 2A or GSTR 2B or through GSTR 2A reconciliation, one can ensure that the taxpayer has not missed or double-recorded any invoice.