GSTR 2A : Details, Return Filing, Format

GSTR-2A Overview:


GSTR-2A is an auto-generated read-only document. It is generated for a recipient taxpayer based on the information furnished by the suppliers in their GSTR-1 and GSTR-5 (for Non-Resident Taxpayers) returns.



It serves as a reconciliation tool for recipients to reconcile their purchase-related data with the details provided by their suppliers in their respective returns.


GSTR-2A is auto-populated with details of inward supplies (purchases) as reported by the suppliers in their GSTR-1 or GSTR-5 returns.


Taxpayers can access GSTR-2A through the GST portal by logging in with their credentials.


GSTR-2A Return Filing:


Taxpayers need to reconcile the data in GSTR-2A with their purchase records to identify any discrepancies.


If discrepancies are found, taxpayers can make corrections in their GSTR-2 return (which is a separate return filed by the recipient).

Filing Frequency:

GSTR-2A is not filed separately; it serves as a reference for reconciliation while filing the GSTR-2 return.

GSTR-2 Format

The GSTR-2 return typically includes the following sections:

A: It contains details of the recipient, including the GSTIN.

B: This section consists of details of inward supplies received during the tax period.

C: It includes details of inputs received and used during the tax period.

D: This section captures details of any input tax credit reversal or reclaim.

E: It includes details of advances paid or received during the tax period.

F: It contains details of tax deducted at source (TDS) and tax collected at source (TCS).


The taxpayer needs to verify the return and submit it on the GST portal.


Since the GST laws and forms are subject to amendments, it’s crucial to refer to the latest guidelines and notifications from the GST authorities or consult with a tax professional like Legato Business Solution LLP  for the most accurate and up-to-date information. As of my last update, the government was actively working on simplifying the GST return filing process, so there may be changes since then.

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