GSTR 2A GSTR 2A is a system generated auto populated eligible ITC statement or return. The inward supplies are captured in the statement on a real-time basis from the following details: GSTR 1 & 5 - Which pertains to B2B transactions. GSTR-6- Details of Input service Distributor. GSTR-7and GSTR-8. The TDS/ TCS details . No changes can be made in GSTR 2A since it is system generated. GSTR -2A enables the taxpayer/dealer to view both original and amended invoices..
With the advent of GST, the registered person is surrounded by many returns and statements which are required to be filed timely either in monthly, quarterly or in an annual frequency. Among all, GSTR 2A and GSTR 2B are purchase-related auto-populated statement. It gets auto-populated and has a direct link with the details furnished by counterparty in various returns as stated below. GSTR 2A and GSTR 2B gets auto-populated from the following returns Registered Person ..