GSTR-2A report assists businesses to reconcile the input tax credit claimed across the tax periods in a financial year.
GSTR 2A is a purchase-related tax return that is automatically generated for each business by the GST portal. When a seller files GSTR-1, the information is captured in GSTR 2A. It takes the information of goods and/or services that have been purchased in a given month from the seller's GSTR-1.
ACCOXI is most modern accounting software that provides easy and deliberate results for accounting. It provides the module of Reports and it consists of various heads of reports like Payables, Receivables, Accounts, Purchase, sales etc. GSTR - 2A available in GST report head. GSTR-2A report assists businesses to reconcile the input tax credit claimed across the tax periods in a financial year. The report helps the user to check whether the purchase invoices reported by corresponding suppliers are in line with the amount of ITC intended to be claimed in GSTR-3B. It helps to avoid errors and ensure 100% accuracy in reporting of data in GSTR-3B. This report gives the complete summary details of GSTR-3B and helps the taxpayers claim 100% ITC in GSTR-3B as being reflected in the GSTR-2A so that genuine ITC claims are not missed out.
When the user opens the ACCOXI account, the Reports module will appear on the bottom left side of the modules. Click on the Reports module, it opens to various financial reports of the Organization.
There are various heads of reports like Payables, Receivables, Accounts, GST Reports, Customer payments, Supplier payments, purchase, sales etc.
Click on the GST Report head and select the option GSTR-2A.
By clicking on the option, GSTR-2A details will popup on the screen.
GSTR-2A
GSTR-2A report helps the user claim 100% ITC in GSTR-3B as being reflected in the GSTR-2A so that genuine ITC claims are not missed out. The invoice level or summary level information of the filed data is made available for the user’s study.
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Customize Report |
Customize reports enable the user to filter the details. By clicking on the customize report, the user can filter the report by date between. User can filter the details by using the option Date in the customize menu. By clicking the by date option, need to enter the starting date along with the end date, and then the GSTR-2A details will appear based on the date entered. By clicking on Run Report, users get the customize report based on data enter
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If the user wants to take the print out of the report, it can be done by using the menu Print on the top right side of the page. When the user clicks on the print menu, it opens to Report page and it contains the details regarding the print. User needs to export the data to Excel format and can set the page range, page height, width and can enter the required number of copies here. By clicking on the Print button, user gets the print out of the report. |
There are different tables and sections included in GSTR-2A. Each one is meant to capture a particular aspect of purchase or inward supplies made under GST. Following are the format of GSTR-2A.
A.Summary of supplies from Registered suppliers B2B (3)
B2B means business to business transaction. In this transaction, the SUPPLIER is also a registered person and eligible to take ITC. It shows the details of invoices of Taxable supplies received from registered tax payers.
It displays the Total number of suppliers, Number of invoices, Total invoice value, Total taxable value, Total ITC details, Total CESS etc on the top side of the form. It shows the complete details of suppliers such as GSTIN/UIN of supplier, Supplier name, Invoice number, Invoice date, Invoice value, Place of supply, Reverse charge, Invoice type, E-commerce GSTIN, Rate, Taxable value, Integrated tax paid, Central tax paid, State/UT tax paid, CESS amount, Total availed ITC Integrated tax, Total availed ITC Central tax, Total availed ITC State/UT tax and Total availed ITC CESS.
B.Summary of supplies from Unregistered suppliers B2BUR (48)
B2BUR means Business to Business Un-Registered transactions. In B2BUR transactions the supplier is an unregistered dealer and it shows the details of inward supplies received from an unregistered supplier.
It displays Number of suppliers, Total number of invoice (of Reg. Recipient), Total invoice value, Total taxable value, Total Integrated tax paid, Total Central tax paid, State/UT tax paid, Total CESS, Total availed ITC Integrated tax, Total availed ITC Central tax, Total availed ITC State/UT tax and Total availed ITC CESS details on the top side of the form. It shows the complete details of transactions such as Supplier name, Invoice number, Invoice value, Invoice date, Place of supply, Supply type, Rate, Taxable value, Integrated tax paid, Central tax paid, State/UT tax paid, CESS paid, Eligible for ITC, Availed ITC Integrated tax, Availed ITC Integrated tax, Availed ITC State/UT tax, and Total availed ITC CESS.
C.Summary for IMPS (4C)
IMPS mean Import of Services. Summary for IMPS displays the details of No. of invoices (Of Reg. Recipient), Total invoice value, Total taxable value, Total Integrated tax paid, Total CESS, Total availed Integrated tax, Total availed ITC CESS on the top side of the form. The data of IMPS summary consist of Invoice number of Reg. recipient, Invoice value, Place of supply, Rate, Taxable value, Integrated tax paid, CESS paid, Eligibility for ITC, Availed ITC integrated tax and Availed ITC CESS.
D.Summary for IMPG (5)
IMPG means Import of Goods. Summary for IMPG includes the transaction details of Import of Inputs/Capital goods from Overseas/SEZ. It displays the details of Number of bill entry, Total bill of entry value, Total taxable value, Total Integrated tax paid, Total CESS, Total availed ITC Integrated tax and Total availed ITC CESS on the top of the summary form. The data table consists of Port code, Bill of entry number, Bill of entry date, Bill of entry value, Document type, GSTIN of the SEZ supplier, Rate, Taxable value, Integrated tax paid, CESS paid, Eligibility for ITC, Total Availed ITC Integrated tax and Total Availed ITC CESS.
E.Summary for CDNR (6C)
CDNR here refers to the Credit/Debit Notes or Refunds by Registered dealers.. In this summary, Credit/Debit/Refund vouchers issued by the registered supplier during the tax period, but not added by him in his GSTR-1. Debit/Credit note issued against invoice will be reported here against original invoice. Hence it includes details of original invoice which was furnished in earlier/current period tax period. It displays the details of GSTIN of supplier, Note or Refund voucher number, Note/Refund voucher date, Invoice/Advance payment voucher number, Pre GST number, Document type, Reason for issuing, Supplying type, Rate, tax and ITC details etc.
F.Summary for CDNUR ( 6C )
CDNUR here refers the Credit/Debit Notes or Refunds issued to the Un-Registered suppliers. The summary consists of Note/Refund voucher number, Note/Refund voucher date, Invoice/Advance payment voucher number, Invoice/Advance payment voucher date, Pre GST, Document type, Reason for issuing document, Supply type, Invoice type, Note/Refund voucher value, Rate, Taxable value, Tax paid details etc.
When the user clicks on the print menu, it opens to Report page. It shows GSTR-2A report view and it consists of various menus.
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Refresh |
If the latest data is not displayed, click on the refresh icon on the top left corner of the page to fetch the new data.
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Pagination Control |
It controls the page navigation. User can select the page by using the page control keys or can enter the page number in the given box. After enter the page number, it will open to the screen.
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Page Setup |
This menu helps the user to set the page size, page orientation and margin size. By clicking on the Page Setup icon, a new tab will appear and user can select the page size, orientation and margin size with the tab.
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Switch to Interactive Layout |
It helps the user to change the page to Interactive Layout. By clicking on the icon, it will change to an interactive layout.
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Zoom |
User can use the zoom option to select the required zoom size for print. By clicking on the select option, available zoom size will appear and can select required size.
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By clicking on the Print button, user gets the print out of the report.
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Export |
Export menu enable the user to export the report to PDF format and can save in the system.
When the user click on the Export menu, a new tab will appear for save the file. Then user can select the location to save the file, can set a name and click on save button to save the file as PDF format.
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Exit |
Exit menu is for exit from the Print report page and it redirects to the previous page.
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The GSTR2A report is a purchase-related tax return that is automatically generated for each business by the GST portal. When a seller files GSTR-1, the information is captured in GSTR 2A. It takes information of goods and/or services which have been purchased in a given month from the seller's GSTR-1.
Yes. You can filter the GSTR2A report by using the option Customize Report. It can be done by following steps;