GSTR-2A is a form generated automatically for each registered taxpayer under India’s Goods and Services Tax (GST) system. It is a crucial document that details the inward supplies the taxpayer received from their suppliers. GSTR-2A is a read-only document and cannot be edited by the recipient. Its purpose is to facilitate the taxpayer in verifying and reconciling the information with their records.
Generation and Data Sources:
- Generated based on supplier information from GSTR-1, GSTR-5 and GSTR-6
- Collates and presents supplier data to the recipient.
- Includes GSTIN of the supplier, invoice details, taxable value, tax amount, and input tax credit (ITC) eligibility.
What Is GSTR-2B?
GSTR-2B is another important GST return form that provides a consolidated summary of the inward supplies for a taxpayer. It is a static document generated regularly, typically monthly or quarterly, depending on the taxpayer’s filing frequency. GSTR-2B is intended to assist taxpayers in performing a quick and comprehensive reconciliation of their purchases and facilitates accurately claiming ITC.
- Generated from supplier data in GSTR-1 and GSTR-5 forms.
- Includes supplier’s GSTIN, invoice-wise info, taxable value, tax amount, and ITC eligibility.
Provides auto-drafted ITC amount and ineligible ITC details. - Unlike GSTR-2A, GSTR-2B is a static, unchanging document for the entire tax period.