We all know that FORM GSTR-2A is a purchase-related tax (GST paid on inward supplies of goods or services or both) return that is automatically generated for each business by the GST portal .
When a supplier files his statement of outward supplies viz GSTR-1 / GSTR-5, the information is captured in GSTR 2A . Thus it takes information of goods and/or services which have been purchased in a given month from the supplier’s GSTR-1 / GSTR-5.Apart from the this the other details like ISD credits, tax deducted , tax collected are also auto-populated in GSTR-2A.
For ready reference of our readers the returns of the suppliers/counterparty on the basis of which GSTR 2A is auto-populated is tabulated below:
| Return | Filed by |
| GSTR 1 | Regular registered Supplier |
| GSTR-5 | Non-resident |
| GSTR 6 | Input Service Distributor |
| GSTR 7 | Person liable to deduct TDS |
| GSTR 8 | Ecommerce |
New details to be auto-populated in GSTR-2A
In regard to GSTR-2A, for further ease of the tax payers, GSTN has now enabled further options in Form GSTR-2A. It may be noted here that earlier GSTN had inserted two new tables in GSTR-2A and now further up gradation is being made.
The new facilities available in Form GSTR-2A for the taxpayers are that in respect of Supplier details of B2B invoices following additional information will be auto-populated.
GSTR – 1/ GSTR- 5 Filing Status. (Y/N): In our view it should always be Yes, as unless a supplier has filed GSTR-1 / GSTR-5 , the details of such supply will not be captured in GSTR-2A.
GSTR – 1 / GSTR-5 Filing Date. (Date of filing of GSTR-1/5 will be reflected here).
GSTR – 1 / GSTR-5 Filing Period. (Period of filing of GSTR-1/5 will be indicated here).
GSTR – 3B Filing Status. (Y/N) : If GSTR-3B has been filed it would mean that tax thereon has been paid by the supplier which will relieve the recipient. This is important as if a supplier files GSTR-1 the ITC thereon will be reflected in GSTR-2A, but until the same is paid, ITC claim of the recipient is not finalised.
Effective Date of Cancellation: This will be reflected if the supplier from whom supply has been availed has cancelled its registration.
For ready reference of our readers the snap of the of relevant window of GSTR-2A on GST portal where such information is provided is as under:-
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
Suppose I received goods in the month of Aug 2020. Invoice date is also that of Aug 2020. The Supplier files GSTR -1 with details of the Invoice like Inv No. and date , Qty of Goods, value , GST amount and all such details as required to be filled in GSTR -1 by 10th Sept 2020. However , he will pay the tax on / around 20th Sept 2020. So in the new format of GSTR 2A , the relevant column will show GST not paid as on 19th Sept. Can I take ITC assuming that he will pay by 20th Sept 2020 ?. Also if he is a small supplier having TO less than 1.5 crores, he will file GSTR 3B only on 20th Oct . Can I avail ITC for discharging my liability of Aug 2020 ?