Data in GSTR – 2A will remain available for a tax period till the supplier files or submits his GSTR – 2 for the tax period.
GSTR – 2A is an auto-populated draft inward supplies return based on the supplier of goods or services filed through GSTR – 1 (outward supplies), GSTR – 5 ( filed by non-resident taxable person), GSTR – 6 (filed by input service distributor), GSTR – 6 (filed by Tax deductor at source) & GSTR – 7 (filed by a person collecting tax at source).
In case if the supplier of the goods or services has uploaded the invoice but not filed the GSTR – 1 return, the same will be shown in “invalid” status in the GSTR – 2A of the recipient of the goods or services or both.
The amount of tax deducted by e-commerce operator and filed in return GSTR-8 will be available to the concerned taxable person in Part D of GSTR 2A electronically through the Common Portal and such taxable person may include the same in FORM GSTR-2.
Every Tax Deductor under GST for TDS_GST has to file a monthly return called GSTR – 7 and basis of this return, part C for GSTR – 2A will be auto-populated for the deductee.