The Central Government vide Notification No. 79/2020–Central Tax dated 15-10-2020 has made some amendments to CGST Rules, 2017 out of which one of the amendment is in FORM GSTR-2A i.e. details of auto drafted supplies.
For the ready reference of our readers we have summed up the changes made in the FORM GSTR-2A as under:
A. Tables of old GSTR-2A vis-à-vis new GSTR-2A
The tables of old GSTR-2A as against new GSTR-2A is as under:
| Tables of old GSTR-2A | Tables of New GSTR-2A |
| Table 3: Details of inward supplies received from a registered person other than the supplies attracting reverse charge | Table 3: Inward supplies received from a registered person including supplies attracting reverse charge |
| Table 4: Inward supplies received from registered person on which tax is to be paid on reverse charge | No Corresponding table as information of RCM supplies already captured in new Table 3. |
| No corresponding table in existing GSTR-2A | Table 4: Amendment to inward supplies received from a registered person including supplies reverse charge (Amendment to 3). |
| Table 5: Debit / credit notes (including amendments thereof) received during current period | Table 5: Debit / credit notes received during current period Table 6: Amendments to Debit / credit notes (Amendment to 5). |
| Table 6: ISD Credits (including amendments thereof) received | Table 7: ISD Credits received. Table 8: Amendment to ISD Credits details. |
| Table 7: TDS and TCS Credits (including amendments thereof) received | Table 9: TDS and TCS Credits (including amendments thereof) received |
| No table for this information in existing GSTR-2A. | Table 11: Import of goods from overseas on bill of entry (including amendments thereof) |
| No table for this information in existing GSTR-2A. | Table 12: Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments thereof) |
B. Table wise discussion of changes / amendment made in FORM GSTR-2A:
1. Table 3 and 4 of old GSTR-2A vis-à-vis Table 3 of new GSTR-2A:
Table 3 of GSTR-2A earlier covered the details of inward supplies received from a registered person other than the supplies attracting reverse charge. Further Table 4 covered the inward supplies received from a registered person on which tax is to be paid on reverse charge. The existing format of table 3 and 4 is as under:-
This table has been completely changed vide Notification No. 79/2020–Central Tax dated 15-10-2020 and instead of two table a single table 3 will now be covering inward supplies received from a registered person including supplies attracting reverse charge.
In addition to above Table 3 will now have 20 columns instead of 11 presently and would be also be disclosing information like GSTR 1/5 period / filing date , filing status , amendment if any, etc.
For ready reference of our readers the Table 3 of new FORM GSTR-2A is as under:-
2. Table 4 of new GSTR-2A
The new GSTR-2A will also auto populate information regarding amendment to inward supplies received from a registered person including supplies reverse charge (Amendment to 3).
For ready reference of our readers the Table 4 of new GSTR-2A is given below:
3. Table 5 of old GSTR-2A vis-à-vis Table 5 and 6 of new GSTR-2A:
The existing table 5 covered the auto populated details of debit / credit notes (including amendments thereof) received during current period and format of same was as under:
In the new Form GSTR-2A instead of one table for debit notes two tables have been introduced viz Table 5 and 6,wherein Table 5 will cover the Debit / Credit notes received during the year while table 6 will auto populate the Amendment to such Debit / Credit Notes.
For ready ready reference of our readers the Table 5 and 6 of new FORM GSTR-2A is as under:
4. Table 6 of old GSTR-2A vis-à-vis Table 7 and 8 of new GSTR-2A:
The existing Table 6 of GSTR-2A covered the ISD (Input Service Distributor) Credits (including amendments thereof) received. The format of same is as under:-
In this regard also in the new FORM GSTR-2A instead of one table , two tables have been provided in order to cover the details of amendments separately. Accordingly table 7 and 8 of the new GSTR-2A covers the ISD credits received and Amendments to ISD credit details, respectively. Besides this additional columns of information have been made available.
The tables 7 and 8 of new FORM GSTR-2A is as under:
5. Table 7 of old GSTR-2A vis-à-vis Table 9 of new GSTR-2A:
The existing Table 7 of GSTR-2A covered the TDS and TCS Credits (including amendments thereof) received. The format of same is as under:-
Certain changes have been made in regard to disclosure of TDS / TCS Credits i.e.new columns towards providing details of Deductor / ECO name and tax period have been inserted. These details are now covered in Table 9 of new FORM GSTR-2A.
The table 9 of new FORM GSTR-2A is as under:
6. Insertion of new Tables in GSTR-2A
New tables in regard to auto population of data in regard to tax paid on import of goods and inward supplies of goods received from SEZ units / developers on bill of entry have been inserted at Part-D of GSTR-2A as table 10 and 11 respectively.
The new tables are as under for ready reference of our readers:
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