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What is GSTR 2A

GSTR-2A is a purchase-related document which is provided to each business registered on the GST portal. It describes the transactions a business makes in a specific month, thus noting all invoice details. It is, however, a read-only document, serving only to inform a business of the invoice details of its sellers. Before filing their returns on the GST portal as GSTR 2, the company concerned should verify this form and correct any discrepancies. 


Given below are the scenarios under which the Form GSTR-2A is to be generated:


  • When the seller or counterparty of a company uploads the transactions of the B2B details in the GSTR-1 and 5 forms.

  • On the submission of Form GSTR-6 by the Input Service Distributor, the ISD details are generated automatically. 

  • On filing Form GSTR-7 and 8 by the counterparty the TDS and TCS details are auto-populated respectively.

  • On the bill entry, which is received from the ICEGATE portal of Indian Customs, the import of goods is auto-populated. 

How is GSTR 2A Generated

The GST portal auto-populates GSTR 2A with the information available from the returns of a company's vendors or counterparties in the following forms.


It is generated in these instances mentioned below:


  • When transaction details are uploaded to the GSTR-1 Form by a seller (registered resident)

  • When transaction details are uploaded to the GSTR-5 Form by a seller (non-resident)

  • When the GSTR-6 Form is submitted by the Input Service Distributor

  • Noting the TDS and TCS information when a counterparty files the GSTR-7 and 8 Forms

Verification of GSTR 2A is necessary to file the GSTR-2 form. However, in some instances, the seller may defer the filing of GSTR-1. In that case, when filing their GST returns manually, the company concerned will need to fill out the necessary details. And to ensure consistency in the recording of information, the details submitted by a seller in GSTR-1 will be reflected in the next month in GSTR-2A of such a business.

How to File GSTR-2A Return

As stated above, GSTR-2A is auto-populated based on other forms, meaning that a company need not file it manually. However, if an organisation finds any discrepancy in the proforma invoice details submitted by its seller in GSTR-1, they need to accept, reject, modify, or defer its acceptance. Since it is automatically generated, there is no GSTR 2A due date in question. However, if any information in that form requires modification, enterprises must do so in GSTR-2, and the due date is between the 11th and 15th of the month immediately following the month for which such GST returns are filed.

What is the Difference Between GSTR 2A and GSTR 2B

GSTR 2A is auto-generated. It is a read-only document that solely intends to provide information. Review the following table to understand the difference between GSTR 2A and GSTR-2B.

Comparison Parameters



Purpose of Statement

The auto-generated statement provides input tax credit (ITC) data to the recipients of given supplies. It also includes the changes implemented later.

The auto-drafted statement provides input tax credit (ITC) details to the recipients of the given supplies. It is based on the supplier’s data given during every data period.

Nature of Statement

Dynamic in nature; this is because the changes reflect on a day-to-day basis. The information depends upon the supplier's reported documents.

Static in nature; the GSTR-2B cannot change based on the future actions of the supplier.




Information Sources



ITC Claims - Advisory

Does not include information/advisory on the action needed to be taken by a registered buyer

Does include an advisory against each section – such as whether the ITC is eligible, ineligible, or reversal; taxpayer must take action according to in his/her GSTR-3B

When does the ITC entries get transferred from sources?

GSTR-1: Saved, filed, or submitted

GSTR-6: Submitted

GSTR-7 and GSTR-8: Filed

GSTR-1, GSTR-5, or GSTR-6: Filed

Cut-Off date – To view the statement for a given tax period

Not applicable

The statement is generated on the 14th of the succeeding month

Maximum ITC entries that may  viewed on the GST portal

500 rows

1,000 rows

How to View GSTR 2A on GST Portal

Individuals need to follow the steps listed below to view this return form for GSTR 2A Download:


  • Step 1: Visit the official GST portal.

  • Step 2: Log in with your credentials.

  • Step 3: On the dashboard, click on “Services”.

  • Step 4: Click on "Returns" and then on "Dashboard Returns."

  • Step 5: The "File Returns" page will be displayed, where you need to fill in "Financial Year" and "Return Filing Period" before clicking on “Search”.

  • Step 6: After that, under GSTR 2A Download, one needs to click on the “View” option.

  • Step 7: The GSTR-2A ‘auto-drafted’ details page will then be shown.

By selecting the relevant titles, the concerned individual or organisation can view the featured information in this form.

Details of GSTR 2A

As per the government mandate, 2A in GSTR contains seven headings. Those are:


  • GSTIN (GST Identification Number): GSTIN is a unique 15-digit PAN-based identification number issued under GST to every registered individual

  • Name of Taxpayer: The legal name and trade name of the registered person


  • Invoice information on inward supplies obtained from a registered individual by a company, except for supplies that incur a reverse fee

  • Inward supply on which tax is attracted by the reverse fee

  • Both debit/credit notes and any changes earned in the current cycle


  • Input Service Distributor (ISD) credit earned: It refers to distributors of input services and their branches. This title indicates the IDS credit and any adjustments in the existing tax era


  • It is applicable to companies engaged in TDS transactions or online selling through an e-commerce platform for TDS and TCS credit obtained (including modifications thereof)

What Happens if the Seller Delays GSTR-1 or Fails to Upload Invoices?

If the ITC or input tax credit of the given invoices has not been uploaded or if there is a delay in the updating process, the same will not appear against the 2A in GSTR for the tax period. The missing invoices will have to be updated by the buyer after bringing the same to the notice of the defaulting suppliers and vendors. Starting August 2020, all buyers must refer to the GSTR-2B to understand the input tax credit available for a tax period.

Comparison Between GSTR – 2A and GSTR – 3B

As an entrepreneur or businessman, it is important for you to compare GSTR – 2A and GSTR – 3B. It can be beneficial for your business to not just make a full claim of the ITC, Input Tax Credit, but also reverse any excess ITC that may have been claimed. 

GSTR 3B or Form GSTR 3B is a summary of the return filed by you, the taxpayer, on a monthly basis, which is the 20th of the coming month or the 22nd/24th of the month following the quarter. You can take the ITC on the basis of the declared details in Form GSTR 3B, table 4.


GSTR 2A or Form GSTR 2A, on the other hand, is an auto-populated form. It is generated through the recipient’s login and covers every outward supply as declared by the suppliers in Form GSTR 1. 

Reconciliation of GSTR – 2A and GSTR – 3B is necessary as it ensures that the credit that is being claimed has actually been paid to the supplier. It helps check that none of the invoices are either missed or recorded more than once. 

Latest News & Update on GSTR-2A

Budget  2022 Update

  • If restricted in GSTR-2B under Section 38, ITC cannot be claimed.

  • There is a set time period to claim ITC on invoices or debit notes of a financial year.

  1. 30th November of the following year or 

  2. Date of filing annual returns.

  • There has been an overhaul in Section 38 under ‘Communication of details’.

  • Taxpayers will be supplied with information on qualified and unqualified ITC claims.

  • There has been a removal of the references to temporary ITC claims.

  • Sections 42, 43 and 43A on provisional ITC claim process, matching and reversal have been removed.

  • Section 50 stands amended for levying interest on excess ITC claims and utilisation, together with the manner of interest computation.

29th December, 2021

  • The amendment in CGST Rule 36(4) removed the 5% additional ITC over and above ITC that appeared in GSTR-2B. Post January 1, 2022, only businesses that are reported by the supplier in GSTR-1/ IFF can avail ITC.

December 21, 2021

  • Post January 1, 2022, an ITC claim would be eligible only if it has appeared in GSTR-2B. A taxpayer would no longer be allowed a 5% provisional claim of ITC as per the CGST Rule 36(4).

  • This would ensure that each ITC value claim gets reflected in GSTR-2B.

A GSTR 3B form is a self-declared return. It summarises the Input Tax Credit (ITC) entitlement of an organisation. As per the guidelines, taxpayers are required to reconcile GSTR-2A with this form. It is crucial to ensure that a company does not evade any tax or accept loans over their current eligibility. In the event that a taxpayer is found to be claiming excess ITC, it shall be compensated with interest. Failure to comply will lead to fines. You may determine the effect of GSTR-2A on your business with the above details in mind. To keep your company compliant with the laid-out rules, it is important to stay updated with regard to the subject. You can visit Bajaj Markets for the same.


  • ✔️ What is GSTR 2A reconciliation?

    GSTR 2A reconciliation is the process of matching the data in form GSTR-2A (auto-populated from various suppliers' GSTR-1, GSTR-5 & GSTR-6) and the data as per the purchase records of a business.

  • ✔️How do I prepare for the GSTR 2A reconciliation?

    • The steps to prepare for GSTR 2A reconciliation are:

      • Input your GSTR-2A data into the 'B2B from GSTN' sheet. Simply copy paste the GSTR-2A B2B data from the excel downloaded through the GST portal into the utility.

      • Input your Purchase Register details.

    Right click and click on the “Reconcile Now” button.

  • ✔️What is the difference between GSTR 2A and GSTR 2B?

    GSTR-2A is dynamic in nature, meaning it can be changed if applicable; on the other hand, GSTR-2B is static in nature, meaning it cannot be changed after being generated once.

  • ✔️What is the difference between 2A and 8A?

    The figures in GSTR 2A are auto-populated. This is based on the saved/submitted or filled by the supplier taxpayer’s Form GSTR 1. The figures in Form GSTR 9 in table 8A, on the other hand, are auto-populated only on the basis of the supplier taxpayer’s filed Form GSTR 1. 

  • ✔️From when is GSTR 2A applicable?

    GSTR 2A was introduced in July 2017. This purchase-related document is generated automatically when a business’s counterparty or seller upload Forms GSTR 1 and 5. 

  • ✔️Is GSTR 2A mandatory?

    No, it isn’t. It is a read-only document that comes with a list of monthly invoices from various sellers.