GST Tip – 334

Data in GSTR – 2A will remain available for a tax period till the supplier files or submits his GSTR – 2 for the tax period.


GST Tip – 333

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).

GST Tip – 80

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.