GSTR-2A missmatch issue

This discussion addresses a common GSTR-2A mismatch issue where buyers incorrectly raise invoices instead of sellers. Typically, only the registered seller should issue tax invoices, which then appear on the buyer's GSTR-2A. While a buyer raising their own invoice for a purchase is generally not permitted under GST (except for Reverse Charge Mechanism), a practical workaround to avoid mismatches is for the seller to record the same invoice number in their own books as used by the buyer.