GSTR 2A

GSTR 2A is an auto-generated data based on the sales uploaded by your supplier on the basis of GSTR 1.

The government has notified new GST Return formats and has removed the mandatory requirement to quote HSN codes for goods and SAC codes for services in each table. The GST Return Formats have been updated to ease the process and promote self-assessment for taxpayers under GST. GSTR 2A has 3 parts (A, B AND C) with 7 headings; the taxable person need not worry as most of these will be prefilled.

We need to understand certain terms:

  1. GSTIN – Goods and Services Taxpayer Identification Number
  2. UIN – Unique Identification Number
  3. UQC – Unit Quantity Code
  4. HSN – Harmonised System of Nomenclature
  5. SAC – Services Accounting Code
  6. POS – Place of Supply of Goods and Services
  7. B2B – From one registered person to another registered person
  8. B2C – From registered person to unregistered person

Process of filing GSTR 2A

  • Buyer views the sales made by the seller
  • Approve or reject the sales uploaded by seller

Particulars to be filed under GSTR 2A

1.Details of auto drafted supplies

GSTIN (not mandatory) – Each legal registered person or trade name (if any) will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). GSTIN of the registered person will be auto-populated at the time of return filing.

Name of the legal registered person– Name of the legal registered person or trade name (if any) will also be auto-populated at the time of logging into the common GST Portal.

Year and month – A legal registered person or trade name (if any) is required to select from a drop down the relevant month and year respectively for which GSTR-1 is being filed.

Details of auto drafted supplies from GSTR-1, GSTR-5, GSTR-6, GSTR-7 AND GSTR-8 to recipient.

GSTR-2A2.PART-A of consist of 3 tables

  • Table 3: Inward supplies received from a registered person other than the supplies attracting reverse charge.
  • Table 4: Inward supplies received from a registered person on which tax is to be paid on reverse charge.
  • Table 3 and table 4 consist of GSTIN of supplier, invoice details, rate, taxable value, amount of tax (integrated tax, central tax, state tax and cess), place of supply.
  • Table 5: Debit/Credit notes (including amendments thereof) received during current tax period.

GSTR-2A3.PART B consist of only 1 table

  • Table 6: ISD credit (including amendments thereof) received.
  • Consist of GSTIN of ISD, ISD document details and ITC amount involved.

gstr-2a-44.Part C consist of only 1 table

  • Table 7: TDS and TCS Credit (including amendments thereof) received.
  • 7A: TDS
  • 7B: TCS

gstr-2a-3

Conclusion

GSTR 2A has information about auto drafted supplies which is to be furnished. Proper invoicing and documentation would be key feature to furnish the correct information in such return.

In case you are confused about the GST as a business owner feel free to consult the experts on GST at LegalRaasta and get comprehensive assistance and services for GST Return Filing. In case of obtaining the GST Identification Number get complete service at a reasonable cost for the GST Registration.