# 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.

In EaseDesk: EaseDesk matches your purchase bills with GSTR-2B, the fixed statement your input tax credit is based on, and shows you which vendor invoices are missing or differ, so you know whom to follow up.

## 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](/glossary/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](/glossary/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](/glossary/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

### 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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Source: https://www.easedesk.com/glossary/gstr-2a · Updated 2026-09-28 · EaseDesk