GSTR 2A - Meaning, difference, due date and reconcilation

Hello and welcome. In this post, we will learn about GSTR 2A. We will cover the following

What is GSTR 2A?

GSTR-2A is a system generated ‘draft’ Statement of purchase related tax return for a Receiver Taxpayer. When a seller files his GSTR-1, the information is captured in GSTR-2A.

It takes information on goods and/or services which have been purchased in a given month from the seller’s GSTR-1.

Difference b/w GSTR-2 and GSTR-2A

GSTR 2 GSTR-2A
It is an official return where you need to file. Also, it will have the same information as GSTR-2A. It is a read-only document which is for informational purpose only
GSTR-2 can be edited but this return is temporarily suspended  GSTR-2A cannot be edited as it is a read-only document

GSTR-2A due date and filing

There is no due date for GSTR-2A and as it is a read-only document you need not have to file GSTR-2A. The data in GSTR-2A is taken from GSTR-1 of the seller.

GSTR 2A Reconciliation

GSTR 3B is a summary return. So, the amount of Input Tax Credit available as disclosed in Table 4(a) should match with the tax details disclosed in Form GSTR-2A.

It is very important to reconcile Form GSTR-3B and Form GSTR-2A on account of the following reasons:

  • A large number of taxpayers have received notices from the GST authorities asking them to reconcile the ITC claimed in a self-declared return GSTR-3B and system generated Form GSTR-2A. Taxpayers have to reply to such notices else have to pay the differential amount.
  • Actions have been taken against the evaders claiming ITC on basis of fake invoices.
  • Reconciliation ensures that credit is being claimed only in respect of the tax which has been actually paid to the supplier.
  • It ensures that no invoices have been missed/ recorded more than once.
  • In case the supplier has not recorded the outward supplies in Form GSTR-1, communication can be sent out to the supplier to ensure that the discrepancies are corrected.
  • Errors committed while reporting details in GSTR-1 by suppliers or GSTR-3B by recipients can be corrected.

If you are a Saral GST user, read – Reconciliation in Saral GST

GSTR-2A Mismatch

The details disclosed in Form GSTR-2A and Form GSTR-3B may mismatch because of the following reasons:

  • Credit of IGST claimed on the import of goods
  • The credit of IGST on the import of services
  • Credit of GST paid on reverse charge mechanism
  • Transitional credit claimed in TRAN-I and TRAN-II.
  • ITC for goods and services received in FY 2017-18 but availed in FY 2018-19.

In the cases mentioned above, the figures will not reconcile as no corresponding Form GSTR 1 is being filed by the supplier or the ITC is being claimed at a later date.

Frequently Asked Questions on GSTR-2A

What happens if my seller delays in filing GSTR-1?

If you file your GSTR-2 before your seller files his/her GSTR-1 return then the information will be auto-populated in the next month.

For e.g., your seller delays in filing his GSTR-1 return of Oct and files it after the due date on 17th Nov. You manually fill your October GSTR-2 return and file within 15th November. The information from his GSTR-1 will appear in your GSTR-2A of November.

How can I correct my seller’s mistakes in GSTR-2A?

GSTR-2A is a read-only document. The corrections should be made in GSTR-2 only.

Can I download and keep a copy of my GSTR 2A for future reference?

Yes, you can download and keep a copy of GSTR-2A. GSTR- 2A for a given tax period will also be available for viewing or downloading in your post-login section of the GST portal.

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