The GSTR 2A is not a return that needs to be filed. It is a statement of input tax credit that is auto-populated by the GST portal based on the GSTR 1 filed by your suppliers.
Therefore, there is no due date for GSTR 2A. You can access and view your GSTR 2A anytime after your suppliers file their GSTR 1.
The GSTR 2A is a crucial document for businesses as it provides a summary of input tax credit available for claiming against their output tax liability.
Here are some key points to remember about GSTR 2A:
- The information displayed in GSTR 2A is based on the GSTR 1 filed by your suppliers.
- You can verify the information in GSTR 2A with your suppliers' invoices.
- You can claim input tax credit only for the items listed in GSTR 2A.
- GSTR 2A is used to prepare GSTR 3B, which is the monthly return filed by businesses.
