Important Keyword: FORM GSTR-2A, drafted supplies.
Table of Contents
FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies ofgoods received from SEZ units / developers)
Year
Month
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
PART A
(Amount in Rs. all Tables)
Inward supplies received from a registered person including supplies attracting reverse charge
GSTI N of suppli er
Trade/ Legal name
Invoice details
Ra te ( % )
Tax able valu e
Amount of tax
Place of supply (Nam e of State/ UT)
Suppl y attract ing revers e charge (Y/N)
GS TR- 1/5 peri od
GST R- 1/5 filing date
GST R-3B filing status (Yes/ No)
Amend ment made, if any (GSTI N, Others)
Tax perio d in whic h amen ded
Effecti ve date of cancell ation, if any
N o.
Ty pe
Da te
Val ue
Integr ated tax
Cen tral tax
Sta te/ UT tax
C es s
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3)
Details of original Docume nt
Revised details
Ra te (% )
Tax able valu e
Amount of tax
Place of supp ly (Nam e of State/ UT)
Supp ly attrac ting rever se charg e (Y/N
GST R- 1/5 perio d
GST R- 1/5 filing date
GST R-3B filing statu s (Yes / No)
Ame ndm ent mad e (GS TIN, Othe
Tax perio d of origi nal recor d
Eff ecti ve dat e of can cell atio
)
rs)
n if any ,
No.
Dat e
GSTI N
Tra de / Leg al nam e
N o.
Ty pe
Da te
Val ue
Integ rated tax
Cen tral tax
Stat e/ UT tax
Ce ss
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Debit / Credit notes received during current tax period
GSTI N of suppl ier
Trade / Legal name
Credit / Debit Note Details
Ra te (% )
Tax able valu e
Amount of tax
Place of suppl y (Nam e of State/ UT)
Sup ply attra cting reve rse char ge (Y/ N)
GST R- 1/5 perio d
GST R-1 /5 filin g date
GST R3B filin g statu s (Yes / No)
Ame ndme nt made, if any (GST IN, Other s)
Tax period in which amende d
Effecti ve date of cancell ation, if any
No.
No te typ e
Note supp ly type
Da te
Val ue
Inte grat ed tax
Ce ntr al tax
Stat e/ UT tax
Ce ss
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Amendment to Debit / Credit notes (Amendment to 5)
Details of origina l docume nt
Revised details
R at e ( % )
Tax able valu e
Amount of tax
Pl ac e of sup ply (Na me of Stat e/ UT )
Supp ly attrac ting rever se charg e (Y/N)
GS TR- 1/5 peri od
GS TR- 1/5 filin g date
GS TR3B filin g stat us (Ye s / No)
Amen dment made (GSTI N, Others )
Tax peri od of orig inal reco rd
Effecti ve date of cancell ation if any
Ty pe
N o.
D at e
GST IN of Sup plier
Tr ad e / Le ga l na m
N o .
N ot e ty pe
Not e sup ply typ e
D at e
Va lue
Integ rated tax
Cen tral tax
Sta te/ UT tax
Ce ss
e
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
PART B
ISD credit received
GSTIN of ISD
Trade/ Legal name
ISD docum ent details
ISD invoice details (for ISD credit note only)
ITC amount involved
GSTR-6 Period
GSTR- 6 filing date
Amend ment made, if any
Tax Period in which amende d
ITC Eligibi lity
Typ e
N o.
Dat e
No.
Dat e
Integ rated tax
Cen t ral tax
State/ UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Amendments to ISD credit details
Original ISD Document Details
Revised details
Origin al ISD invoic e details (for ISD credit note only)
ITC amount involved
ISD GST R-6 Perio d
ISD GST R-6 filing date
Amendm ent made
Tax perio d of origin al recor d
ITC Eligibil ity
Ty pe
N o.
Dat e
GSTI N of ISD
Trad e/ Lega l nam e
Ty pe
N o.
Dat e
N o.
Da te
Integra ted Tax
Cent ral Tax
Stat e/ U T Ta x
Ce ss
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
PART- C
TDS and TCS Credit (including amendments thereof) received
GSTIN of Deductor / GSTIN of E- Commerce Operator
Deductor Name / ECommerce Operator Name
Tax period of GSTR-7 / GSTR-8 (Original / Amended)
Amount received / Gross value (Original / Revised)
Value of supplies returned
Net amount liable for TCS
Amount (Original / Revised)
Integrated tax
Central tax
State /UT tax
1
2
3
4
5
6
7
8
9
9A. TDS
9B. TCS
PART- D
Import of goods from overseas on bill of entry (including amendments thereof)
ICEGATE Reference date
Bill of entry details
Amount of tax
Amended (Yes/ No)
Port code
No.
Date
Value
Integrated tax
Cess
1
2
3
4
5
6
7
8
Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments thereof)
GSTIN of the Supplier (SEZ)
Trade / Legal name
ICEGATE Reference date
Bill of Entry details
Amount of tax
Amended (Yes/ No)
Port code
No.
Date
Value
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
Instructions:
Terms Used :-
ITC – Input tax credit
ISD – Input Service Distributor
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.
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.
Table wise instructions:
Table No. andHeading
Instructions
3 Inward supplies received from a registered person including supplies attracting reverse charge
i. ii.
The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their FORM GSTR-1 and 5. Invoice type : R- Regular (Other than SEZ supplies and Deemed exports)SEZWP- SEZ supplies with payment of taxSEZWOP- SEZ supplies without payment of taxDE- Deemed exports
e. CBW – Intra-State supplies attracting IGST 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.The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will also be provided.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.In case, the supplier has cancelled his registration, the effective date of cancellation will be provided.
4 Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to table 3)
The table consists of amendment to invoices (including invoice on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5.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.
5 Debit / Credit notes received during current tax period
The table consists of the credit and debit notes (including credit/debit notes relating to transactions on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5.If the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided.Note Type: o Credit Note o Debit Note
Note supply type: o R- Regular (Other than SEZ supplies and Deemed exports)SEZWP- SEZ supplies with payment of tax o SEZWOP- SEZ supplies without payment of tax DE- Deemed exportsCBW – Intra-State supplies attracting IGSTFor 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.The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided.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.In case, the supplier has cancelled his registration, the effective date of cancellation will be displayed.
6 Amendment to Debit/Credit notes(Amendment to 5)
The table consists of the amendments to credit and debit notes (including credit/debit notes on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5.Tax period in which the note was reported originally will also be provided.
7 ISD credit received
i. The table consists of the details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6.
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.
8 Amendment to ISD credit received
i. The table consists of the details of the amendments to details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-
6.
9 TDS / TCS credit received
i.
The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period.
ii.
A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit.
10 &11 Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments
i. ii. iii. iv.
The table consists of details of IGST paid on imports of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. The table also provides if the Bill of entry was amended. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available.
1. Substituted vide Notification No. 79/2020-CT dated 15.10.2020.
