GSTR 2A

In 2A  you  will  get  all  Invoices  file by suplier in GSTR 1 from whom you have purchase the goods / service . , you have  to reconcile  with your  your purchase book  record with 2A  . Any difference  between 2A  and your purchase register that you have  to correct . 

In short  purchase filed by supplier and  your  purchase record  you have to  reconcile .

Also you have reconcile  your 2A  with 3B  wherein you have taken  ITC  . 

First, a reconciliation is recommended between the books of accounts and GSTR 2A. GSTR 2A can be downloaded from the GSTN portal which comprises of supplies reported by the suppliers. 


Second, having reconciled the books and GSTR 2A, the next step would be to reconcile the credit which has been reported in GSTR 3Bs.