GSTR 2A OF INSURANCE COMPANY

It's same as like normal Assessee/taxpayer..all Purchase /expenses ect.
blocked credit as per Sec.17(5) and Reversal of common credit used for Exempt as well as taxable Supply, if any

I agree with expenses but sir what type of purchase ??
can u plz tell
its urgent

Mainly
Insurance commision, Professional fee, legal fee, Advertisement, printing and stationary, telephone charges, BPO services, purchase of any assets like furniture fixtures, computer ect...

Hello sir
since i have came across a insurance company gstr 9 9c
i would like to share my knowledge on the same .
majority of the bill in their Gstr 2a is of claims paid by the company of the insured,others which u have mentioned are very less in number.

Good,.....
Claim paid is reflected in 2A of insurance Co.

means filed by insured person, who take insurance in his GSTR 1.....if insured company received claim,than that Company is suppose to disclose this in their GSTR 1..???
Are You checked, from whose GSTR 1 it's reflecting in GSTR 2A of insurance company.

is it's from that person who take insurance, or from head office of insurance Co. or from reinsurance company, if any.

Sir suppose for an example , when a person who is insured repairs his bike which gets a cover for insurance , in such a case the person from where he will repair bike will issue a invoice against the insurance company this is how it works , now if insurance company pays full claim then it will settled on part of all parties linked and if claim is not fully satisfied in such case the repairer will get paid balance amount from the customer. other than this , surveyors commission makes it to a major part of GSTR 2A of insurance company ...

Okkk...Good
means it's insurance contract between two party that if your asset got damaged, Insurance Co. will bare expenses of repair but upto certain limit as mentioned in contrast. So, repair expenses born by Insurance Co. is expenses of insurance Co. and reflected in GSTR 2A.

But Suppose, One GST Registered person took fire insurance, after that shop got wholly damaged due to fire and insurance Co. paid Claim of Rs.10,00,000 to insured person, than...?
is it reflected in GSTR 2A...?
insured person will file that 10 lakh in GSTR 1 as income like sale income...?
is it outward supply for insured person?

The invoices filed by your supplier will come in your 2A. Blocked credit is related to section 17(5), the credits where you cannot take ITC because these are not used further for business purpose