Details of auto drafted supplies
GSTR – 02A
GST
1[FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
2[(From GSTR1, 1A, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)]
Year
Month
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
PART A
(Amount in Rs. all Tables)
3. Inward supplies received from a registered person including supplies attracting reverse charge
GSTIN
of supplier
Trade/
Legal name
Invoice details
Rate (%)
Tax-
able value
Amount of tax
Place
of supply
(Name
of
State/
UT)
Supply
attra-
cting
reverse charge
(Y/N)
3[GSTR-1/1A/5 period]
4[GSTR-1/1A/5 filing date]
GSTR-
3B filing
status
(Yes/ No)
Amen-
dment made,
if any
(GSTIN,
Others)
Tax
period
in
which amended
Effe-
ctive
date of
cance
-llation,
if any
No.
Type
Date
Value
Integrated tax
C
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ame
Credit / Debit Note Details
Rate
(%)
Taxable value
Amount of tax
Place of supply
(Name of
State/UT)
Supply attracting reverse charge (Y/N)
3[GSTR-1/1A/5 period]
4[GSTR-1/1A/5 filing date]
GSTR-
3B filing status (Yes/
No)
Amendment
made, if any
(GSTIN,
Others)
Tax period in which amended
Effective date of cancellation, if any
No.
Note type
Note supply type
Date
Value
Integrated tax
Central tax
State/
UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
6. Amendment to Debit / Credit notes (Amendment to 5)
Details of original document
Revised details
Rate
(%)
Taxable value
Amount of tax
Place of supply
(Name of
State/
UT)
Supply attra
-cting reverse charge (Y/N)
3[GSTR-1/1A/5 period]
4[GSTR-1/1A/5 filing date]
GSTR-
3B
filing
status
(Yes /
No)
Amen-
dment made
(GSTIN,
Others)
Tax period of
original record
Effe
-ctiv
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GSTR-6
filing
date
Amendment
made
Tax period
of original
record
ITC
Eligibility
Type
No.
Date
GSTIN of ISD
Trade/
Legal name
Type
No.
Date
No.
Date
Integrated Tax
Central Tax
State/
UT
Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
PART- C
9. TDS and TCS Credit (including amendments thereof) received
GSTIN of
Deductor /
GSTIN of E-
Commerce
Operator
Deductor
Name /
Ecommerce
Operator
Name
Tax period of
GSTR-7 /
GSTR-8
(Original /
Amended)
Amount
received /
Gross value
(Original / Revised)
Value of
supplies
returned
Net amount
liable for TCS
Amount
(Original / Revised)
Integrated tax
Central tax
State /UT tax
1
2
3
4
5
6
7
8
9
9A. TDS
9B. TCS
PART- D
10. Import of goods from overseas on bill of entry (including amendments thereof)
ICEGATE Reference date
Bill of entry details
Amount of tax
Ame
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e scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable.
4. Table wise instructions:
Table No. and Heading
Instructions
3
Inward supplies received from a registered person including supplies attracting reverse charge
i. The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their 6[FORM GSTR-1, 1A and 5].
ii. Invoice type :
a. R- Regular (Other than SEZ supplies and Deemed exports)
b. SEZWP- SEZ supplies with payment of tax
c. SEZWOP- SEZ supplies without payment of tax
d. DE- Deemed exports
e. CBW – Intra-State supplies attracting IGST
iii. For every invoice, the period and date of 7[FORM GSTR-1/ 1A and 5] in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in c
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le in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019.
vi. In case, the supplier has cancelled his registration, the effective date of cancellation will be provided.
4
Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to table 3)
i. The table consists of amendment to invoices (including invoice on which reverse charge is applicable) which have been saved/filed by your suppliers in their 9[FORM GSTR-1, 1A and 5].
ii. Tax period in which the invoice was reported originally and type of amendment will also be provided. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this in
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– Intra-State supplies attracting IGST
v. For every credit or debit note, the period and date of 11[FORM GSTR-1/ 1A and 5] in which such credit or debit note has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's 12[filing of FORM GSTR-1/1A]. For example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient.
vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided.
vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was ame
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period and date of FORM GSTR-6 in which such respective invoice or credit note has been declared and filed is being provided.
v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided.
vi. The status of eligibility of ITC on ISD credit notes will be provided.
8
Amendment to ISD credit received
i. The table consists of the details of the amendments to details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6.
9
TDS / TCS credit Received
i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period..
ii. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit.
10 & 11
Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments
i. The table consists of details of IGST paid on imports of goods from overse
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e
Value
Integrated tax
Central Tax
State/ UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
4. Inward supplies received from a registered person on which tax is to be paid on reverse charge
GSTIN of supplier
Invoice details
Rate
Taxable value
Amount of tax
Place of supply (Name of State/UT)
No.
Date
Value
Integrated
Tax
Central Tax
State/ UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
5. Debit / Credit notes (including amendments thereof) received during current tax period
Details of original document
Revised details of document or details of original Debit / Credit note
Rate
Taxable value
Amount of tax
Place of supply (Name of State/UT)
GSTIN
No.
Date
GSTIN
No.
Date
Value
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
ISD document details
ITC amount involved
No.
Date
Integrated Tax
Central Tax
State/ UT Tax
Cess
1
2
3
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TION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORMS GSTR-1,5,6,7 and 8"
6. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1 and 5"
7. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1/5"
8. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1"
9. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1 and 5"
10. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1 and 5"
11. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1/5"
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