GST glossary
GSTR-2A
Auto-drafted statement of inward supplies
GSTR-2A is a view-only statement on the GST portal that lists the purchases your vendors have reported against your GSTIN. It keeps changing as vendors file or amend their returns, unlike GSTR-2B, which is fixed for each period.
Why it matters to your business
Your input tax credit depends on your vendors reporting your purchases correctly. GSTR-2A is the running record of what they have reported. When a vendor files late or amends an invoice, the change shows up in GSTR-2A straight away, while GSTR-2B for that past period stays as it was. That makes GSTR-2A a good place to check whether a missing invoice has finally been reported, and when.
How it works
- Each time a vendor files GSTR-1 or the Invoice Furnishing Facility with your GSTIN on an invoice, the invoice appears in your GSTR-2A for the invoice’s period.
- Amendments and credit notes also appear, against the original period.
- It shows whether the vendor has filed the return for that period.
- You can view it on the GST portal month by month and download it as a file.
As of September 2026, the credit you claim in GSTR-3B is tied to GSTR-2B, not GSTR-2A. The Invoice Management System, where you accept or reject vendor invoices, also works on the invoices that flow into GSTR-2B.
When to use GSTR-2A
- Following up with vendors: to confirm whether an invoice missing from your GSTR-2B has now been reported, and in which period.
- Year-end review: to see every invoice reported for the year, including late ones, before your annual return.
- Replying to notices: where an officer compares your credit with vendor filings over a longer period.
Common mistakes
- Claiming credit because an invoice is in GSTR-2A when it is not in the GSTR-2B you are filing for.
- Treating GSTR-2A as final. It can change after you have looked at it, so keep the downloaded copy you relied on.
Questions about GSTR-2A
What is the difference between GSTR-2A and GSTR-2B?
GSTR-2A is dynamic. It changes whenever a vendor files or amends a return, even months later. GSTR-2B is a fixed statement for each period, generated on the 14th of the next month, and it is the one your input tax credit claim in GSTR-3B must follow.
Can I claim input tax credit on the basis of GSTR-2A?
No. Since 01-01-2022 you can claim credit only on invoices that appear in your GSTR-2B. GSTR-2A is useful to spot invoices a vendor reported late, which then appear in a later GSTR-2B.
Do I have to file GSTR-2A?
No. It is prepared automatically from your vendors' returns and you only view or download it. There is nothing to file.
Where does the data in GSTR-2A come from?
Mainly from your vendors' GSTR-1 and Invoice Furnishing Facility, and also from input service distributors, TDS and TCS deductors, and customs data on imports.
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