How to View GSTR 2A on GST Portal

Abhishek Kumar

30 Mar, 2024

GSTR 2A is a type of return under the GST system that has been implemented in India since 2017. The GST tax system has replaced the prior indirect tax system in India. GSTR 2A gives information about the inward supplies. This GSTR 2A functions as a reconciliation instrument for verifying the information accuracy given by the supplier. GSTR 2A can be viewed on the GST portal and can also be downloaded for future reference.

What is GSTR 2A?

The GSTR 2A is automatically generated return. While all the other returns are filed by taxpayers, this return is not to be filed. This form is a statement that is generated by the system itself, using all the information of invoices which is uploaded by the supplier. This GSTR 2A form will be generated when all the B2B transaction details are in the GSTR – 1/5 when the supplier uploads it. GSTR 2A will also contain details of TDC and TCS credits when GSTR 7¹ and 8 are uploaded. In GSTR 2A, all the invoices which are uploaded by the supplier can be seen. GSTR 2A will also contain ISD details when the form GSTR 6 is submitted. 

How to view GSTR 2A on the GST Portal?

You can follow the below-mentioned steps to view the GSTR 2A:

1. Step 1: You can visit the page of the GST portal on www.gst.gov.in.
2. Step 2: Select the Services option beside the dashboard. After that, select the Returns option, followed by clicking on the Returns Dashboard.

• Step 3: Two drop-down menus will be displayed on the screen. Select the Financial Year and Return Filing Period of your choice and click on the Search.

• Step 4: It will be displayed on the screen.
• Step 5: A small box will appear with the title Auto Drafted Details with two options – View and Download.

• Step 6: If you want to view the GSTR 2A, then click on the View button, and you can see similar types of screens as shown below. 

• Step 7: If you want to download, then click on the Download button. There, you can find two options through which you can download. As soon as you click on either of the options, the file will start to download, and after a few minutes, the link to access the download will appear on the screen.

Different parts of GSTR 2A

• Part A: This part consists of all the information on B2B invoices and debit and credit notes uploaded by the supplier. You can view all the invoices that are uploaded by all the suppliers. In the same part, you can also view the amended B2B invoices and the debit and credit notes.

• Part B: This past consists of details of ISD credits and their amendments.

• Part C: This part includes all the information on TDS credits and their amendments, as well as TCS credits.

• Part D: All the import details will be mentioned here.

Conclusion

To help you maintain a record of all the invoices you get from different sellers within a specific tax period, you are provided a read-only copy of it. Form GSTR-2A for a particular tax period will be available for viewing as well as for downloading (in Excel and/or JSON formats) in post-login mode on the GST portal. The JSON file can be viewed using the Returns Offline Tool. There is no way to modify Form GSTR-2A or add an invoice. It’s important to remember that the returns are filled in advance rather than a finished good. This suggests that the information can occasionally be accurate and that you might have to change it. It’s critical to compare the data on the form to your records and address any discrepancies with your suppliers. It is also important to remember that you can only make use of the invoices for input tax credits that are marked as “Accepted” in GSTR 2A.

Read our Article: All you need to know about Form GSTR-2B

Frequently Asked Questions

1. https://tutorial.gst.gov.in/userguide/returns/GSTR7_FAQ.htm