How to View and Download GSTR 2A on GST Portal
GSTR 2A being a read-only form, it cannot be filed on the GST website. It comprises all the information regarding the inward supplies along with the TCS and TDS. Using information from a business's counterparties' returns, the GST portal auto-generates GSTR 2A according to the following:
- GSTR 1
- GSTR 5
- GSTR 6
- GSTR 7
- GSTR 8
Business entities use the GSTR 2A form to get invoice details from their vendors or sellers. Businesses need to check this form for accuracy and correct any discrepancies before filing their returns on the GST portal as GSTR 2
Although GSTR 2A cannot be filed, it can be viewed and downloaded from the portal. This article is dedicated to the steps involved in viewing and downloading the document. Here is what the post describes:
GSTR 2A or GSTR 2B?
You may ask, which among the two forms should you refer to, GSTR 2A or GSTR 2B! Let's understand them through basic information here.
GSTR 2A: The invoice information changes whenever the supplier amends the invoice details in the following tax period; this is because the GSTR 2A is a dynamic form. The CBIC has therefore introduced the GSTR 2B return, which is an auto-drafted return for the inward supplies and ITC.
GSTR 2B: GSTR 2B form is static in nature. As a result, GSTR 2B's content remains unchanged for any month. To report their ITCs, taxpayers must use GSTR 2B for ITS reporting in GSTR 3B instead of GSTR 2A.
Furthermore, GSTR 2A plays an important role in reconciling or matching ITC details across tax periods while completing the accounts of a financial year.
The taxpayers may want to refer to some information related to the TCS and TDS which is presented by only GSTR 2A and not in GSTR 2B.
How to View GSTR 2A?
The GSTR 2A is generated when:
- Using the GSTR 1 form, a registered resident seller uploads the transaction information.
- Through Form GSTR 5, a non-resident uploads the information of the transaction.
- The counterparty files the GSTR7 and GSTR8, noting the TCS and TDS information.
- An Input Service Provider submits the GSTR 6 form.
Here are the steps to view GSTR 2A:
Step 1 | Visit the GST portal. |
Step 2 | Under Services, access the Returns>Returns Dashboard. |
Step 3 | Choose the desired Financial Year and Return Filing Period from the drop-down menu. |
Step 4 | Click View button under GSTR 2A. |
Step 5 | You will be able to view the Auto drafted details of GSTR 2A. |
Step 6 | Click B2B Invoices under Part A. Based on the suppliers’ returns, the information gets auto-filled on this page. |
Step 7 | Click on the GSTIN to view the respective invoices entered by the suppliers. |
Step 8 | The tab- Amendments to B2B Invoices shows the amendments made by the suppliers in their GSTR 1 or GSTR 5. |
Step 9 | Next, to see information of the amended credit/debit notes, click Amendments to Credit/Debit Notes under Part A. |
Step 10 | Likewise, you can also view the ISD Credits under Part B. |
Step 11 | You can also view the TDS Credits by clicking the tab under Part C. |
Step 12 | Similarly, you can view TCS Credits by clicking the tab under Part D. |
Step 13 | Part D contains the details and information of the import of goods from overseas. |
How to Download GSTR 2A?
The downloading of GSTR 2A is needed when the taxpayer has 500 or more invoices. For this purpose, the taxpayer is required to install the offline tool to use the file.
Here are the steps to download the GSTR 2A form:
Step 1 | On GSTR 2A file, click Download |
Step 2 | You can download the file by clicking either of the two options: Generate JSON file to download OR Generate an excel file to download. The installed offline tool helps open the JSON file. |
Step 3 | Click the hyperlink that appears: Click here to download JSON-File 1. |
Important Updates Related to GSTR 2A
28th May 2021 | CGST Rule 36(4) will cumulatively apply for the three months April, May, and June 2021 while the taxpayers file GSTR 3B of June 2021. |
1st May 2021 | For April 2021, CGST Rule 36(4), restricting provisional ITC claims to 5% of GSTR-2B in GSTR-3B, is relaxed. This rule can be applied cumulatively for both April and May while filing GSTR-3B in May 2021. |
1st February 2021 | Budget 2021 update: Input tax credit can now be claimed by taxpayers using GSTR-2A and GSTR-2B under Section 16. From now on, the input tax credit on invoices or debit notes can only be claimed if the details of such invoices or debit notes are included in the statement of outward supplies and when such details have been communicated to the recipient of the invoice or debit note. |
15th July 2020 | GSTR-2B must replace GSTR-2A for ITC claims in GSTR-3B as of August 2020. |
3rd April 2020 | From February 2020 to August 2020, taxpayers can claim input tax credit with the GSTR-3B form, without applying the rule of capping provisional ITC claims at 10% of the eligible ITC as per GSTR-2A. To file the GSTR-3B of September 2020, taxpayers must adjust ITC cumulatively as per the above rule as of February 2020. |
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You will need to prepare and manage invoices frequently under the GST system in India. In Deskera Books, you are able to generate GST-compliant invoices.
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Key Takeaways
We can take home the following key points from the article:
- The GSTR 2A is a dynamic form which implies that it changes and updates as and when the supplier updates the invoices.
- Being a dynamic form, it cannot be filed on the official GST portal but can be viewed and downloaded.
- GSTR 2B is a static form in which the content remain unchanged for any tax period.
- GSTR 2B is an auto-drafted return form for taxpayers to report their ITS.
- We have also observed the procedure to view and download the document and the information within.