The GSTR – 2A is a tax return that is auto-generated by the GST portal based on the outward supplies data furnished by the supplier in his GSTR 1. It captures the outward supplies data of goods and/or services for the month from the Supplier’s GSTR-1 & Government will sync the data from supplier GSTR-01 & auto populates in GSTR-2A.
The recipient will then have to confirm (and modify) these details before filing in on GST Portal.
What is the difference between GSTR-2 and GSTR-2A?
The GSTR-2 is tax return that comprises of all the inward supplies transactions carried out by the recipient including the ones on which reverse charge is applicable for the month. The GSTR- 2A is a read-only document that is auto-generated by the GST portal for information purposes which is made available to the recipient on the basis of the GSTR-1 submitted by the supplier.
Particulars of GSTR – 2A
Month, Year- The month & Year for which return is to be filed should be selected.
GSTIN-The GSTIN of the registered taxpayer will be auto-populated here.
Name of the legal registered person-Name of the registered taxpayer or trade name (if any) will be auto-populated.
Inward supplies received from a registered person other than the supplies attracting reverse charge-Most of the inward supplies details such as the type, rate, and amount of GST, amount, and eligibility of ITC from the GSTR – 1 submitted by the supplier will be auto-populated here. However, the purchases under reverse charge mechanism will not be reflected here.
Inward supplies received from a registered person on which tax is to be paid on reverse charge-All the transactions details of inward supplies received from a registered person which are eligible for reverse charge will be reflected under this section.
Debit / Credit notes (including amendments thereof) received during current tax period-All the information about the debit notes and credit notes that have been issued by your supplier in the month will be reflected under this section.
ISD credit (including amendments thereof) received-The GSTIN of the ISD, ISD document details and ITC amount involved will be under this section.
TDS and TCS Credit (including amendments thereof) received-TDS Credit Received – The taxpayer needs to fill this section only in the event of specified contracts with specified person’s i.e. government bodies. The receiver (government) will deduct a certain percentage of transaction value as Tax Deduction at Source. All data will get auto-populated here from the GSTR-7 filed.
TCS Credit Received – This section is relevant for online sellers registered with e- commerce operator. E-commerce operator is required to collect tax at source at the time of making payment to such suppliers. This information will again be auto- populated from GSTR-8 of e-commerce operator.
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