Note:
1. Form GSTR-2A will be generated in below scenarios:
When the supplier uploads the B2B transaction details in their Form GSTR-1 / 5
ISD details will be auto-populated on submission of Form GSTR-6 by their Input Service Distributor
TDS & TCS details will be auto-populated on filing of Form GSTR-7 & 8 respectively by the counter party.
Auto-population of Import of goods from overseas, on bill of entry, as received from ICEGATE Portal of Indian Customs.
2. Form GSTR-2A is a ‘Read only’ view form and you cannot take any action in Form GSTR-2A.
3. Form GSTR-2A will be generated in the following manner:
After saving/filing/submission of Form GSTR-1 by suppliers or when counterparty adds invoices / Credit notes / Debit Notes etc. or make Amendments in Form GSTR-1/5.
Form GSTR-6 is submitted for distribution of credit in the form of ISD credit invoice or ISD credit notes.
Form GSTR-7 & 8 filed by the counterparty for TDS & TCS credit respectively.
To view the Inward Supplies details in Form GSTR-2A, perform the following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard option.
2. The File Returns page is displayed. Select the Financial Year & Return Filing Period for which you want to view Form GSTR-2A from the drop-down list. Click the SEARCH button. GSTR2A tile is displayed.
4. View GSTR-2A
3.1. If number of invoices in Form GSTR-2A is more than 500, then you need to download the invoices by clicking the DOWNLOAD button.
3.2. Click the GENERATE JSON FILE TO DOWNLOAD or GENERATE EXCEL FILE TO DOWNLOAD button to generate data in the JSON or Excel format. The generated JSON file can be opened in Returns Offline Tool.
3.3. Once the file is generated, the link will appear to download. Download the JSON file by clicking the link.
4.1. In the Form GSTR-2A tile, click the VIEW tile to view the details directly on GST Portal.
4.2. The Form GSTR-2A – AUTO DRAFTED DETAILS page is displayed.
Click the tile names to know more details:
PART- A
PART-B
PART-C
PART-D
B2B invoices displays all the invoices added by the supplier through their Form GSTR-1 and/ or Form GSTR 5. The B2B section of PART-A of Form GSTR-2A is auto-populated on uploading or saving of invoices by the supplier in their respective returns - Form GSTR-1 and Form GSTR-5.
a. Click the B2B Invoices tile.
b. In supplier wise details, you can view invoices uploaded by the supplier. Click the Supplier GSTIN hyperlink to navigate to view B2B Invoice summary.
Note:
You can click DOWNLOAD DOCUMENTS (CSV) button to download details of this table. You can download records upto 500 using this option.
You can use Display/Hide Columns option, to hide or show columns.
You can use Search feature to search for required details, which is applicable across all columns.
c. Click the Invoice Number hyperlink to view the invoice details.
d. The item details are displayed.
Click here to go back to main menu
Part A - 2. Amendments to B2B Invoices
Amended B2B invoices section covers the invoices which are amended by the supplier in their returns of Form GSTR-1/5 respectively.
a. Click the Amendments to B2B Invoices tile.
b. In supplier wise details, you can view amended B2B invoices uploaded by the supplier. Click the Supplier GSTIN hyperlink to navigate to view amended B2B Invoice summary.
Note: Column “Effective Date of cancellation” is to show the retrospective date of cancellation in Form GSTR-2A.
Note:
You can click DOWNLOAD DOCUMENTS (CSV) button to download details of this table. You can download records upto 500 using this option.
You can use Display/Hide Columns option, to hide or show columns.
You can use Search feature to search for required details, which is applicable across all columns.
c. Click the Invoice Number hyperlink to view the invoice details.
d. The item details are displayed.
Click here to go back to main menu
Part A - 3. Credit/Debit Notes
This section covers the Credit/Debit notes added by the supplier in their respective returns (Form GSTR-1/5).
a. Click the Credit/Debit Notes tile.
b. In supplier wise details, you can view auto-drafted credit or debit notes, consolidated on basis of the supplier’s GSTIN. Click the Supplier’s GSTIN hyperlink to navigate to credit/debit note wise details and view the credit/debit notes received from the said supplier.
Note:
You can click DOWNLOAD DOCUMENTS (CSV) button to download credit/debit note wise details of this table. You can download records upto 500 using this option.
You can use Display/Hide Columns option, to hide or show columns.
You can use Search feature to search for required details, which is applicable across all columns.
You can click the HELP button to get the help related to this page.
c. In this page, you can view credit/debit notes issued by the supplier. The number of credit/debit notes that can be viewed in this table is restricted to 500. Click the Credit/Debit note no. hyperlink to view the item wise details. If the number of credit/debit notes are more than 500, then you need to download the Form GSTR-2A to view it in the offline utility tool.
Note: By default, Applicable percentage (%), Tax period in which amended and Amendment type columns are hidden in credit/debit note wise details page.
Scenario 1: You will see below screenshot, in case you have filed your returns/statements after delinking of credit and debit notes on the GST Portal.
Scenario 2: You will see below screenshot, in case you have filed your returns/statements before delinking of credit and debit notes on the GST Portal.
Scenario 3: You will see the below screenshot, in case you have saved your returns/statements before delinking of credit and debit notes and filed your statements/returns after delinking of credit and debit notes on the GST Portal.
Note: In this case, taxpayer will be able to view new fields in the form, related to credit/debit notes, uploaded post delinking of credit/debit notes. Thus, in respect of old data, taxpayer can view these data in the new format, but certain fields for which data is not available, will be blank.
d. The item details are displayed.
Click here to go back to main menu
Part A - 4. Amendments to Credit/Debit Notes
Amendments to Credit/Debit Notes section covers the amendments of Debit/ credit notes done by the supplier in their respective statements/returns (Form GSTR-1/5).
a. Click the Amendments to Credit/Debit Notes tile.
b. In supplier wise details, you can view auto-drafted amended credit or debit notes, consolidated on basis of the supplier’s GSTIN. Click the Supplier GSTIN hyperlink to navigate to amended credit/debit note wise details and view the amended credit/debit notes received from the said supplier.
Note:
You can click DOWNLOAD DOCUMENTS (CSV) button to download amended credit/debit note wise details of this table. You can download records upto 500 using this option.
You can use Display/Hide Columns option, to hide or show columns.
You can use Search feature to search for required details, which is applicable across all columns.
You can click the HELP button to get the help related to this page.
c. In this page, you can view amended credit/debit notes issued by the supplier. The number of amended credit/debit notes that can be viewed in this table is restricted to 500. Click the Credit/Debit note no. hyperlink to view the item details.
Note: By default, Applicable percentage (%), Tax period in which originally reported and Amendment type columns are hidden in credit/debit note wise details page.
Scenario 1: You will see below screenshot, in case you have filed your returns/statements after delinking of credit and debit notes on the GST Portal.
Scenario 2: You will see below screenshot, in case you have filed your returns/statements before delinking of credit and debit notes on the GST Portal.
Scenario 3: You will see below screenshot, in case you have saved your returns/statements before delinking of credit and debit notes and filed your returns after delinking of credit and debit notes on the GST Portal.
Note: In this case, taxpayer can view new fields related to credit/debit notes uploaded post delinking of credit/debit notes. For such notes original invoice fields will be blank. In respect old data, taxpayer can view original invoice number and invoice date, but new fields will be blank.
d. The item details are displayed.
Click here to go back to main menu
Part B - 1. Input Service Distributor - ISD Credits
The details of ISD Credits distributed by the Input Service Distributor, for credits available for Services among several GSTINs linked by common PAN, are auto populated to Form GSTR-2A on submission of Form GSTR-6 by ISDs.
a. Click the ISD Credits tile.
b. The ISD Credit Received page is displayed. Click the GSTIN hyperlink to invoices uploaded by the supplier.
Note:
PART B of Form GSTR-2A will be auto-populated on submission of Form GSTR-6.
You can click DOWNLOAD DOCUMENTS (CSV) button to download credit/debit note wise details of this table. You can download records upto 500 using this option.
You can use Display/Hide Columns option, to hide or show columns.
You can use Search feature to search for required details, which is applicable across all columns.
c. Details related to ISD selected are displayed. Click the ISDCDN tab.
d. Input Service Distributor Credit and Debit Note (ISDCDN) details are displayed.
Click here to go back to main menu
Part B - 2. Amendments to ISD Credits
Amendments to Input Service Distributor (ISD) Credits section covers the amendments of ISD credits done by the Input Service Distributor on submission of their Form GSTR-6, on basis of changes made by the suppliers in their respective returns (Form GSTR-1/5).
a. Click the Amendments to ISD Credits tile.
b. The Amended ISD Invoices-Supplier Details page is displayed. Click the GSTIN hyperlink to amended invoices uploaded by the supplier.
Note:
You can click DOWNLOAD DOCUMENTS (CSV) button to download credit/debit note wise details of this table. You can download records upto 500 using this option.
You can use Display/Hide Columns option, to hide or show columns.
You can use Search feature to search for required details, which is applicable across all columns.
c. Input Service Distributor Amendment (ISDA) details are displayed. Click the ISDCDNA tab.
d. Input Service Distributor Credit and Debit Note Amendment (ISDCDNA) details are displayed.
Click here to go back to main menu
Part C - 1. Tax Deducted at Source - TDS Credits
The details of advance tax deducted by the recipient from the supplier i.e. Tax Deducted at Source Credits, are auto populated in Form GSTR-2A of the recipient, after filing of Form GSTR-7 by TDS Deductor.
a. Click the TDS Credits tile.
b. The TDS Credit Received - Summary page is displayed.
Note:
PART C of Form GSTR-2A is auto-populated on filing of Form GSTR-7 by TDS Deductor.
You can click DOWNLOAD DOCUMENTS (CSV) button to download details of this table. You can download records upto 500 using this option.
Click here to go back to main menu
Part C - 2. Amendments to TDS Credits
Amendments to TDS Credits section covers the amendments of TDS credits done by the TDS Deductors, in their return Form GSTR-7, after its filing.
a. Click the Amendments to TDS Credits tile.
b. The Amendment to TDS Credit Received - Summary page is displayed.
Note: You can click DOWNLOAD DOCUMENTS (CSV) button to download details of this table. You can download records upto 500 using this option.
Click here to go back to main menu
The details of Tax Collected at Source from the supplier by E Commerce Operators, towards supplies undertaken through them, i.e. TCS Credits, are auto populated in Form GSTR-2A of the recipient, after filing of Form GSTR-8 by TCS Collectors.
a. Click the TCS Credits tile.
b. The TCS Credit Received - Summary page is displayed.
Note:
PART C of Form GSTR-2A will be auto-populated on filing of Form GSTR-8 by TCS Collector.
You can click DOWNLOAD DOCUMENTS (CSV) button to download details of this table. You can download records upto 500 using this option.
Click here to go back to main menu
Part D- 1. Import of goods from overseas on bill of entry
Import of goods from overseas on bill of entry displays all the details related to import of goods from overseas, on bill of entry, as received from ICEGATE Portal of Indian Customs.
a. Click the Import of goods from overseas on bill of entry tile.
b. The Import of goods from overseas on bill of entry page is displayed with all the details.
Note: Reference date is the date when the goods have been cleared from customs. Based on the reference date assigned by ICEGATE Portal of Indian Customs, import data will auto populate to the relevant tax period of Form GSTR-2A. The reference date will always be greater than or equal to Bill of entry Date.
Note:
You can click the Sort button to sort the details of the particular column.
You can click the HELP button to view the Help related to this page.
You can click the DOWNLOAD DOCUMENTS (CSV) button to download the details in CSV format.
Taxpayer can view original as well as amended bill of entry details. The amended column will be blank for original record. In case, amended records is available, then amended column will be ‘YES’. You can click the Yes hyperlink against the amended record to view the amendment history. The amendment history is displayed. Amendment history cannot be downloaded or viewed in GST Offline tool. In Excel/ GST Offline tool, the column would have values as Yes but no history can be viewed. Click CLOSE.
You can also select Records Per Page drop-down list to view more records in a page.
You can use Search option to search for a specific text/value among the details displayed. This will work only for 500 records available on GST Portal. Details matching with the key words entered by you in the search box are displayed.
In case, the count of records is more than 500, you can download and view all records after importing the details into GST Offline tool. On GST Portal, you can use the Advanced Search feature to search for any specific details. Enter the Port Code, Bill of Entry Number and Bill of Entry Date and click SEARCH. Search results are displayed on the screen.
Click here to go back to main menu
Part D- 2. Import of goods from SEZ units / developers on bill of entry
Import of goods from SEZ units / developers on bill of entry displays all the details related to import of goods from SEZ Units or Developers on bill of entry, as received from ICEGATE Portal of Indian Customs.
a. Click the Import of goods from SEZ units / developers on bill of entry tile.
b. The Import of goods from SEZ units / developers on bill of entry page is displayed with all the details.
Note: Reference date is the date when the goods have been cleared from customs.
Note: You can explore the additional features as explained above.
Click here to go back to main menu