FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
PART A
(Amount in Rs. all Tables)
3. Inward supplies received from a registered person including supplies attracting reverse charge
4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3)
5. Debit / Credit notes received during current tax period
6. Amendment to Debit / Credit notes (Amendment to 5)
PART B
7. ISD credit received
8. Amendments to ISD credit details
PART- C
9. TDS and TCS Credit (including amendments thereof) received
PART- D
10. Import of goods from overseas on bill of entry (including amendments thereof)
11. Inward supplies of goods received from SEZ units /developers on bill of entry (including amendments thereof)
Instructions:
1. Terms Used :-
a. ITC - Input tax credit
b. ISD - Input Service Distributor
2. Important Advisory: FORM GSTR-2A is statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing.
3. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable.
4. Table wise instructions:
a. R- Regular (Other than SEZ supplies and Deemed exports)
b. SEZWP- SEZ supplies with payment of tax
c. SEZWOP- SEZ supplies without payment of tax d.DE- Deemed exports
e. CBW - Intra-State supplies attracting IGST
iii. For every invoice, the period and date of FORM GSTR-1/5 in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing. For example, if a supplier files his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the invoice will be reflected in FORM GSTR-2A of November 2019 for the recipient.
iv. The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will also be provided. v. The table also shows if the invoice or debit note was amended by the supplier and if yes, then the tax period in which such invoice was amended, declared and filed. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019.
vi. In case, the supplier has cancelled his registration, the effective date of cancellation will be provided.
ii. Tax period in which the invoice was reported originally and type of amendment will also be provided. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019.
ii. If the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided.
iii. Note Type:-
o Credit Note
o Debit Note
iv. Note supply type:-
o R- Regular (Other than SEZ supplies and Deemed exports)
o SEZWP- SEZ supplies with payment of tax
o SEZWOP- SEZ supplies without payment of tax o DE- Deemed exports
o CBW - Intra-State supplies attracting IGST v. For every credit or debit note, the period and date of FORM GSTR-1/5 in which such credit or debit note has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's filing of FORM GSTR-1. For example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient.
vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided.
vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and filed.
viii. In case, the supplier has cancelled his registration, the effective date of cancellation will be displayed.
ii. Tax period in which the note was reported originally will also be provided.
ii. Document Type :-
o ISD Invoice
o ISD Credit Note
iii. If ISD credit note is issued subsequent to issue of ISD invoice, original invoice number and date will also be shown against such credit note. In case document type is ISD Invoice these columns would be blank
iv. For every ISD invoice or ISD credit note, the period and date of FORM GSTR-6 in which such respective invoice or credit note has been declared and filed is being provided.
v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided.
vi. The status of eligibility of ITC on ISD credit notes will be provided.
ii. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit.
ii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit.
iii. The table also provides if the Bill of entry was amended.
iv. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available.