Details of auto drafted supplies
GSTR – 02A
GST
1[FORM GSTR-2A
\n[See rule 60(1)]
\nDetails of auto drafted supplies
\n2[(From GSTR1, 1A, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units \/ developers)]
\nYear
\nMonth
\n 1.
\n GSTIN
\n 2.
\n (a)
\nLegal name of the registered person
\n (b)
\nTrade name, if any
\nPART A
\n(Amount in Rs. all Tables)
\n3. Inward supplies received from a registered person including supplies attracting reverse charge
\n\tGSTIN
\n\tof supplier
\n\tTrade\/
\n\tLegal name
\n\tInvoice details
\n\tRate (%)
\n\tTax-
\n\table value
\n Amount of tax
\n\tPlace
\n\tof supply
\n\t(Name
\n\tof
\n\tState\/
\n\tUT)
\n\tSupply
\n\tattra-
\n\tcting
\n\treverse charge
\n\t(Y\/N)
\n\t3[GSTR-1\/1A\/5 period]
\n\t4[GSTR-1\/1A\/5 filing date]
\n\tGSTR-
\n\t3B filing
\n\tstatus
\n (Yes\/ No)
\n\tAmen-
\n\tdment made,
\n\tif any
\n\t(GSTIN,
\n\tOthers)
\n\tTax
\n\tperiod
\n\tin
\n\twhich amended
\n\tEffe-
\n\tctive
\n\tdate of
\n\tcance
\n\t-llation,
\n\tif any
\n\tNo.
\n Type
\n\tDate
\n\tValue
\n\tIntegrated tax
\n\tC<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ame = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \tGSTR-6 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n – Intra-State supplies attracting IGST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n period and date of FORM GSTR-6 in which such respective invoice or credit note has been declared and filed is being provided. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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" = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Details of auto drafted suppliesGSTR – 02AGST1[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 … Continue reading “Details of auto drafted supplies”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6438","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6438","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6438"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6438\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n\tCredit \/ Debit Note Details
\n\tRate
\n\t(%)
\n\tTaxable value
\n\tAmount of tax
\n\tPlace of supply
\n\t(Name of
\n\tState\/UT)
\n\tSupply attracting reverse charge (Y\/N)
\n\t3[GSTR-1\/1A\/5 period]
\n\t4[GSTR-1\/1A\/5 filing date]
\n\tGSTR-
\n\t3B filing status (Yes\/
\n\tNo)
\n\tAmendment
\n\tmade, if any
\n\t(GSTIN,
\n\tOthers)
\n\tTax period in which amended
\n\tEffective date of cancellation, if any
\n\tNo.
\n\tNote type
\n\tNote supply type
\n\tDate
\n\tValue
\n\tIntegrated tax
\n\tCentral tax
\n\tState\/
\n\tUT tax
\n\tCess
\n\t1
\n\t2
\n\t3
\n\t4
\n\t5
\n\t6
\n\t7
\n\t8
\n\t9
\n\t10
\n\t11
\n\t12
\n\t13
\n\t14
\n\t15
\n\t16
\n\t17
\n\t18
\n\t19
\n\t20
\n\t21
\n6. Amendment to Debit \/ Credit notes (Amendment to 5)
\n\tDetails of original document
\n\tRevised details
\n\tRate
\n\t(%)
\n\tTaxable value
\n\tAmount of tax
\n\tPlace of supply
\n\t(Name of
\n\tState\/
\n\tUT)
\n\tSupply attra
\n\t-cting reverse charge (Y\/N)
\n\t3[GSTR-1\/1A\/5 period]
\n4[GSTR-1\/1A\/5 filing date]
\n\tGSTR-
\n\t3B
\n\tfiling
\n\tstatus
\n\t(Yes \/
\n\tNo)
\n\tAmen-
\n\tdment made
\n\t(GSTIN,
\n\tOthers)
\n\tTax period of
\n\toriginal record
\n\tEffe
\n\t-ctiv<\/p>\n
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\n\tfiling
\n\tdate
\n\tAmendment
\n\tmade
\n\tTax period
\n\tof original
\n\trecord
\n\tITC
\n\tEligibility
\n\tType
\n\tNo.
\n\tDate
\n\tGSTIN of ISD
\n\tTrade\/
\n\tLegal name
\n\tType
\n\tNo.
\n\tDate
\n\tNo.
\n\tDate
\n\tIntegrated Tax
\n\tCentral Tax
\n\tState\/
\n\tUT
\n\tTax
\n\tCess
\n\t1
\n\t2
\n\t3
\n\t4
\n\t5
\n\t6
\n\t7
\n\t8
\n\t9
\n\t10
\n\t11
\n\t12
\n\t13
\n\t14
\n\t15
\n\t16
\n\t17
\n\t18
\n\t19
\n PART- C
\n 9. TDS and TCS Credit (including amendments thereof) received
\n\tGSTIN of
\n\tDeductor \/
\n\tGSTIN of E-
\n\tCommerce
\n\tOperator
\n\tDeductor
\n\tName \/
\n\tEcommerce
\n\tOperator
\n\tName
\n\tTax period of
\n\tGSTR-7 \/
\n\tGSTR-8
\n\t(Original \/
\n\tAmended)
\n\tAmount
\n\treceived \/
\n\tGross value
\n\t(Original \/ Revised)
\n\tValue of
\n\tsupplies
\n\treturned
\n\tNet amount
\n\tliable for TCS
\n\tAmount
\n\t(Original \/ Revised)
\n\tIntegrated tax
\n\tCentral tax
\n\tState \/UT tax
\n\t1
\n\t2
\n\t3
\n\t4
\n\t5
\n\t6
\n\t7
\n\t8
\n\t9
\n\t9A. TDS
\n\t9B. TCS
\n PART- D
\n 10. Import of goods from overseas on bill of entry (including amendments thereof)
\n ICEGATE Reference date
\n Bill of entry details
\n Amount of tax
\n Ame<\/p>\n
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\n4. Table wise instructions:
\nTable No. and Heading
\nInstructions
\n3
\nInward supplies received from a registered person including supplies attracting reverse charge
\ni. 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].
\nii. Invoice type :
\n a. R- Regular (Other than SEZ supplies and Deemed exports)
\n b. SEZWP- SEZ supplies with payment of tax
\n c. SEZWOP- SEZ supplies without payment of tax
\n d. DE- Deemed exports
\n e. CBW – Intra-State supplies attracting IGST
\niii. 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<\/p>\n
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\nvi. In case, the supplier has cancelled his registration, the effective date of cancellation will be provided.
\n4
\nAmendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to table 3)
\ni. 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].
\nii. 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<\/p>\n
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\nv. 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.
\nvi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided.
\nvii. 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<\/p>\n
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\nv. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided.
\nvi. The status of eligibility of ITC on ISD credit notes will be provided.
\n8
\nAmendment to ISD credit received
\ni. 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.
\n9
\nTDS \/ TCS credit Received
\ni. 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..
\nii. A separate facility will be provided on the common portal to accept\/ reject TDS and TCS credit.
\n10 & 11
\nDetails of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments
\ni. The table consists of details of IGST paid on imports of goods from overse<\/p>\n
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\nValue
\nIntegrated tax
\nCentral Tax
\nState\/ UT Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n4. Inward supplies received from a registered person on which tax is to be paid on reverse charge
\nGSTIN of supplier
\nInvoice details
\nRate
\nTaxable value
\nAmount of tax
\nPlace of supply (Name of State\/UT)
\nNo.
\nDate
\nValue
\nIntegrated
\nTax
\nCentral Tax
\nState\/ UT Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n5. Debit \/ Credit notes (including amendments thereof) received during current tax period
\nDetails of original document
\nRevised details of document or details of original Debit \/ Credit note
\nRate
\nTaxable value
\nAmount of tax
\nPlace of supply (Name of State\/UT)
\nGSTIN
\nNo.
\nDate
\nGSTIN
\nNo.
\nDate
\nValue
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\nPART B
\n6. ISD credit (including amendments thereof) received
\nGSTIN of ISD
\nISD document details
\nITC amount involved
\nNo.
\nDate
\nIntegrated Tax
\nCentral Tax
\nState\/ UT Tax
\nCess
\n1
\n2
\n3\n<\/p>\n
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\n6. 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"
\n7. 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"
\n8. 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"
\n9. 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"
\n10. 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"
\n11. 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"<\/p>\n
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