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