What is GSTR-2A?
GSTR-2A is an automatically generated, read-only statement that mirrors all purchases (inward supplies) reflected from your suppliers' GSTR-1 filings. You do not file GSTR-2A — it is auto-populated by the GST portal every time a supplier files or amends their return.
Think of GSTR-2A as a live feed of your suppliers' declarations. It updates continuously throughout the month and is used for chasing suppliers and identifying missing invoices. It is NOT the legal basis for claiming ITC — that role belongs to GSTR-2B.
Important: Since Section 16(2)(aa) CGST Act (effective 1 January 2022), ITC can only be claimed based on GSTR-2B — the locked monthly snapshot. GSTR-2A is a reference and reconciliation tool, not the ITC claim basis.
| Detail | Description |
|---|---|
| Nature | Dynamic — updates in real time as suppliers file and amend their returns |
| Read-only | Yes — you cannot edit GSTR-2A |
| Who Generates It | GST Portal automatically from your suppliers' GSTR-1 filings |
| Sync in Mocha | Daily at 3:00 AM IST; on-demand sync available any time via the Sync button |
| Used For | Supplier follow-up, reconciliation against your purchase register, ITC gap analysis |
| NOT Used For | Claiming ITC in GSTR-3B — use GSTR-2B for that purpose |