GSTR-2A is an auto-populated return on GST Portal that contains details of input tax credit on purchases, TDS credits and TCS credits of a buyer. It is auto-populated based on invoices uploaded by seller on filing his GST Return. Here is a brief process:



  • Seller uploads data and files GST Return on GST Portal

  • GSTR-2A in buyer’s account gets auto-populated

  • Buyer views or downloads GSTR-2A

  • Buyer reconciles input tax credit in GSTR-2A with input tax credit in GSTR-3B

  • Buyer takes action for mismatch in reconciliation by communicating with seller


Read more - GSTR-2A : View or Download on GST Portal