GSTR-2A

What is GSTR-2A?

GSTR-2A is an auto-generated read-only return that shows all inward supplies (purchases) as declared by suppliers in their GSTR-1 returns. Buyers can view GSTR-2A on the GST portal to match it with their purchase records before claiming input tax credit. However, GSTR-2B has now become the primary document for ITC reconciliation as it is generated monthly with a cut-off date.