*FORNI GSTR-2A [See rule 60(l )] Details of auto drafted supplies (From GSTR I, GSTR 5, GSTR-6, GSTR-7, GSfR-8, imporr o.[ goods and inu,ard supplies o/ goods receivedfrom SEZ units / developers) Month I GSTIN I ) (J ) Legal name of the registered person
(b) Trade name. if any
PART A (Amouni in Rs. all Tables)
3. Inward supplies received from a registered person including supplies attracting rererse charge GSTIN of supplie r Trade/ Legal name lnvoice deta ils R at e ( % ) Tax able valu Amount of tax Place of suppl v (Nanr eof State/ UT) Suppl v attrac ting reYer se charg e (YN ) GS TR u5 peri od GS'T R- l/5 fi Iin date GST R- 3B Ii Iin p statu S (Yes / No) lan,en ldnrent pnade.
if any (CSTI N.
Others ) Tax peri od in uhic h anle nded Eflect ive date of cance I lat io n.
il an1N o Ty pe D at Va lue lnteg rated tax Cen tral lax St ate U T tax C s 21 )) -J 2 -l 25 26 2'7 28 29 30 31 33 i+ 35 i6 37 38 l9 +0 J. Anrendntent to Inu,ard supplie.s re ceit'e d ./i'o nt a rcgi.stered pcr.son including .tupplies allracting rewrse charge (Antendntent lo 3) Details of original Revised details Ra ax Anrorrnt o1' ble tax upp S'I s-f ST nt a\ nd Plac eof sup plv ting lin har ttra li5 1'5 e GS .- ll tro B en ilt'11 of tate/ I um (% alu 'r) Y/N rio e Yes No)
1.\ () llI Year I I lperllR- F rlectl hiu n lt br' [r"t u ln.,ra[,iuil" ni ll,u,,,I l,'rt- [.nIl s lt Otli ers) No Tra de Leg al na me N o.
T1' pe Da e Val uc Intcg ra ted tax Ce ntr al tax Stat e/ UT tax Ce SS 2i 2.1 25 26 27 28 29 30 3t 32 JJ l4 35 36 3l 38 39 40 41 42 43 ,1.+ l.)v
5. Dchit i Cretlit rutta.s racciyetl tluring curret tux peri'otl
6. .lnrcnclntent to Dahit / ('rcdit notes (Amendmcnt to 5) GSI' IN of suppl ier l'rade Legal name Credit / Debit Note Details Ii.a tc ( ) a\ ble alu mount of x l1 c tat e ra tr I S I \ Place of suppl v (Na me of State /uT) Sup plv attra ctin reve rse char ge (Y/ N) GST I\- 1t5 peri od GST R-l /5 filin date GST R- 3B lllin g statu s (Yes No) .A.nr e ndme nt r.nade ,if any (GST IN, Other s) Tax period in which amend ed Eff'ecti date of cancel lation.
if any No No te typ e Nole su pp ly' t)'pe Da te 22 23 24 2-5 26 27 28 29 l0 3t ): JJ i4 35 36 37 38 39 40 ;ll 42 Detail of origi I ocum nt Revised details Amount ol tax I S N lie I up it Tr ad el Le o N ot e ty () up I1 t il uc I ax ble alu nteg ted \ c ral ax el a\ l1' e f Sta e/ T PI ac e ol up Supp ly tlra lng ver har (Y/N C c S R li5 r1 S li 1/5 _s S R c tat S Ye s/ o) -18 it li nlent GSTI ers en de d nal o ax eri d f rig f fbct ncel atlon if any I\C ate f l|l I [oat 6st I |"1 tt I tl Val I ,a I bd lu* tlll D 11\ D I na n] c e 25 l( 27 1() 29 30 il 32 33 34 35 i6 37 I8 i9 10 4l 42 4j 41 15 46 17 .18
7. ISD credit rece ived
8. Amendmen[s to ISD uedit details PAITT- C
9. TDS and TCS Cl'rcdit (including ctntendntent.s thcreo/) reccirad tc' ligibi rt) Net amount Anount (Original ' GSTI Nol ISD Trade Legal ISD docu ment details llame )p N e () ISD invoice details (for ISD credit note only) ITC amount involved GSTR-6 Period GSTR.
6 filing dale Amend ment made. il an-v 'fax Period in u hich amend edDat No Dat Integ rated tax Cer.r t ral tax State/ UT tax C ess l 2 ,) -l ) 6 1 It 9 l0 il I l ll l.+ l-5 l6 Original ISD Document Details Revised details Origin AI ISD invoic details (for ISD c red it note only) ITC amount involved Ty pe N o.
Da te GST IN of ISD Trad el Leg al natlt Ty pe N o.
u3 te N o.
Da te Integra ted Tax Cent ral Tax tat el U T Ta X 5 Ce ss ISD GST R-6 Perio d ISD GST R-6 filin date Amend ment made Tax perio dof origi nal recor d ITC Etigiui Iitv 20 2 I 22 .L) 21 25 () 27 2 I 29 30 3l 32 )+ 35 36 37 \6II IIIIIII GSTIN of Arnount Valr.re o1.
Deductor Tax lLe r ised e ll ltI I l ittt I l PAITT B e I I JJ Integrated tax Centr tax State ruT tax l ? .+ 6 7 8 9
9A.
TDS
98.
TCS Deductor CSTIN ol E.
Commerc Operator Name / l:l- Cornnrerc Operator Nanre period ol GSTR-7 / GSTR.8 (Original / Amended received / G ross value (Original Revised ) su pplies returned liable for TCS PAITT. D
10. Import of goods lrom oversets on bill of cntrl' (including anrendmcnts thereol) IC'EGATE Rel'erence date Bill of entrl' details Amount of tax Amended (Yes/ No) Po rt cotle No DatcValue lntegrated tax Cess I l .+ 5 6 l 8 I l. I ns ard supplics of goods rcccivcd fronr SEZ units / developers on bill of entry (including amendme nts thercol) Instructi0ns
5. Terms Used :- c. ITC - lnput tax credit d. ISD - lnput Service Distributor
6. Important Advisory: FORM GSTR-2A is statement which has been generated on the basis of the information fumished by your suppliers in their respective FORMS GSTR-
1.5.6.7 and 8. [t is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of li ling.
(;S fIN o1'thc Supplier (sI]z) Trade ' Legal name ICEGATE Reterence d ate Bill of Entry details Amount ol tar Amended (Yes/ No) Port code No. Date Value Integrated tax C'css I l + 6 8 9 t0 I ttl I I I
7. There may be scenarios where a percentage of the applicable rate oftax rate n1a) be notilled by the Govemment. A separate column will be provided lor invoiccs / documents where such rate is applicable.
8. Table rvise inst ructions:
The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their FORM GSTR- I and 5.
lnvoice type :
a. R- Regular (Other than SEZ supplies and Deemed exports) b. SEZWP- SEZ supplies u'ith paynrent ol-tax c. SEZWOP- SEZ supplies nithout payment ol'tax d. DE- Deemed exports e. CBW - lntra-State supplies attracting IGST For every invoice. the period and date of FORM GSTR- l/5 in which such invoice has been declared and tlled is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM CSTR-2A of the recipient irrespective ol supplier's date of tiling.
For example, if a supplier tiles his invoice INV- I dated l0th November 2019 in his FORM GSTR-I of March
2020. the invoice will be rellected in FORM GSTR-IA ol March, 2020 only. Similarly. il the supplier llles his FORM GSTR-l fbr the month of Novenrber or.r 5'r' Marc}r
2020. the invoice rvill be reflected in FORM GSTR-2A ot November 2019 for the recipient.
TIre status of filing of corresponding FORM GSTR-IB lor FORM GSTR-1 will also be provided.
Yt1.
vl11.
lx.
xl xlI x The table also shorvs if the invoice or debit note \\'as amended by the supplier and ilyes. then thc tax pcriod in which such invoice rvas amended. declared and til,"-d. For example, il a supplier has filed his invoice INV-l dated l0'r'November 2019 in his FORM GSTR-l o1'November 2019, the invoice will be retlected in FORM CSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR- I of December 20 I 9. the anrended invoice 'will be made available in Table 4 ol FORM GSTR-2A ol December 2019. The original record present in Table I ol FORM GSTR-2A olNovember 2019 tbr the recipient llill now have updated columns of amendment made (GSTIN.
others) and tax period ol'amendment as Decenrber 201 9.
In case. the supplier has cancelled l.ris registration. the eft-ective date ofcancellation rvill be provided.
Inward supplies received lrom a registered person including supplies attracting reverse charge J iii. The table consists of amendment to invoices (including-+ Table No. and He:rdinq Instructions I I Anrendment to Inward supplies received lrom a registered person including supplies attracting reverse charge (Amendment to table 3 ) invoice on which reverse charge is applicable) which have been saved/l'iled by your suppliers in their FORM GSTR- l and 5.
iv. Tax period in which the invoice was reported originally and type of amendment will also be provided. For example, if a supplier has tlled his invoice INV-I dated lO'h November 2019 in his FORM GSTR-I of November 2019. the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM CSTR-l of Decenrber 2019. the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 lbr the recipient will now have updated columns of amendment made (GSTIN, others) and tax period ol amendment as December 201 9.
5 Debit / Credit notes received during current tax period ix. The table consists of the credit and debit notes (including credit/debit notes relating to transactions on rvhich reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-l and 5.
x. [f the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided.
xi. Note T.vpe:
o Credit Note o Debit Note xii. Note supply type:
o R- Regular (Other than SEZ supplies and Deemed exports) o SEZWP- SEZ supplies with payment of tax o SEZWOP- SEZ supplies without payment of tax o DE- Deemed exports o CBW - lntra-State supplies attracting IGST xiii. For every credit or debit note, the period and date of FORM GSTI{-1l5 in which such credit or debit note has been declared and flled is being provided. It may be noted that the details added by sufplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective ol supplier's filing of FORM CS-lR-1. For example, il a supplier files his credit note CN- I dated 1 Orh November 201 9 in his FORM CSTR- l of March 2020. the credit note will be reflected in FORM GSTR-2A of March, 2020 on|y, Similarly, if the supplier tiles his FORM GSTR-l for the month of November on 5rl' March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient.
xiv. The status ol filing of corresponding FORM GSTR-3B of suppliers will also be provided.
xv. The table also shows if the credit note or debit note has been amended subsequently and ilyes, then the tax period in which I 6 Amendment to Debit/Credit notes(Amendment to 5) ii. The table consists olthe amendnrents to credit and debit notes (including credit/debit notes on uhich reverse charge is applicable) which have been saved/filed by your suppliers rn their FORM GSTR-l and 5.
iv. Tax period in which the note was reported originally will also be provided.
7 ISD credit received 8 Amendment to ISD credit received I TDS / TCS credit received such credit note or debit rlote was amended. declared and filed.
vi. [n case, the supplier has cancelled his registration. the effective date of cancellation u ill be displal ed.
vii. The table consists of the details of the ISD invoices and ISI) credit notes which have been saved/filed by an input ser\ice distributor in their FORM GSTR-6.
i ii. Document Type :
o ISD lnvoice o ISD Credit Note ix. If ISD credit note is issued subsequent to issue of ISD invoice, original invoice number and date r,"'ill also be sho*r against such credit note. In case document type is ISD Invoice these columns u'ould be blank x. For every ISD invoice or ISD credit note, the period and date of FORM GSTR-6 in "vhich such respective invoice or credit note has been declared and filed is being provided.
xi. The status ofeligibility ol ITC on ISD invoices as declared in FORM GSTR-6 will be provided.
xii. The status ol eligibility of ITC on ISD credit notes ryill be provided.
The table consists ol the details ol the amendrnents to details of the ISD invoices and ISD credit notes which have becn saved/filed by an input service distributor in their FORM GSTR-6.
iii. The table consists oi the details ol TDS and TCS credit lronr FORM CSTR-7 and FORM GSTR-8 and its amendments irr a ta,x period..
iv. A separate lacitity will be provided on the common portal to accept/ reject TDS and TCS credit.
The table consists of details of IGST paid on inrports of goods fronr overseas and SEZ units / developers on bill of entry and amendment thereoL The ICEGATE reference date is the date fion u'hich the recipient is eligible to take input tax credit.
The table also provides if the Bill ofentrl' was anrended.
Information is provided in the tahles based on data receired from lCEGATE. lnlormation olI ce ain intports such as I I I l0&ll lv.
lo.tuit, of I-po.t I lof goods from I I overseas on bill of lvi.
l.n,ry and from I SEZ units and 1..
I derelopers und [" I their respective lru.
I anrendments I courier imports may not be available.
9. In the said rules, in FORM GSTR-S, - ( i ). in the table, -
(a) in serial number 2, after entry (c), the ibllowing entries shall be inserted, namely: - "(d) ARN Auto Populated
(e) Date ol ARN Auto Populated.";
(b) in serial number 10, - (A) in the heading. after the words, "Total tax liability", the brackets and words "(including reverse charge liability, if any)", shall be inserted;
(B) after serial number l0B and the entry relating thereto, the following serial number and entry shall be inserted. namely. - "10C. On account ol in*,ard supplies liable to reverse charge
(ii) in the instructions, -
(d) for paragraph 7, the following paragraph shall be substituted, namely: - "7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under:
(i.) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5;
(iv.) lbr all inter-state B to C supplies. where invoice value is more than Rs.
2.50,000/- (B to C Large) invoice level detail to be provided in Table 6; and (v.) fbr all B to C supplies. other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies.";
(e) in paragraph 8, in clause (ii), afier the words, "invoice value is more than", the word "rupees ', shall be inserted;
(1) lbr paragraph 10. the lollowing paragraph shalI be substituted, namely: - "10. Table l0 co,sists of tax liabiliry on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import ofgoods in the current tax period. Inward supplies attracting reverse charge shall be reported in Part C olthe table.".
I0. In the said rules, in FORM GSTR-SA, -
(i) against serial number 4 and entries relating thereto, the lollowing entries shall be inserted, namely: - "4(a) ARN:
4(b) Date of ARN:";
(ii) for serial number 6, the following shall be substituted. namely: -
(iii). for serial number 7, the follou'ing shall be substituted. rramely: - "7. Tax, interes( and anl,othcr amount pavable and paid l..llttotutt in Ru 1 l. In the said rules, in FORM GSTR-9, -
(i) in the Table, -
(a) against serial number 8C, in column 2. for the entry. the following entr)'shall be substituted, namely: - Amount due (lnterest,' Other)Sr, No Description Place of supply (State/UT) Integrated tax C ess I 2 -) .+ 5 1 Interest 2 Others Total Amount payable Amount paidSr.
No.
Description Integrated tax C ess Debit !'ntrv no.
lntegratcd tax C'css I 2 l 4 5 6 7 I Tax Liability (based on Table 5 & 54) 1 lnterest (based on Table 6) Others (based on Table 6) "6. Calculation of interest, or any other amount (Amounl in Rupees) I "lTC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period";
(b) against Pt. V, for the heading, the following heading shall be substituted, namely: - "Particulars of the transactions lor the financial year declared in returns of the next financial year till the specified period.":
(ii) in the instructions, -
(b) afier paragraph 2. the following entry shall be inserted, namely,- "2A. In the Table, against serial numbers 4,5,6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here."
(t) in paragraph 4. - (A) afler the words. letters and figures, "that additional liability for the FY 2017-18 or FY 2018-19". the word, letters and figures "or FY 2019-20" shall be inserted:
(B) in the Table. in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 201 7- l 8. 201 8- I 9 and 201 9-20" shall be substituted;
(g) in paragraph 5. in the Table. in second column. - (A) against serial number 68. alier the entries. the following entry shall be inserted, namely: - "For FY 2019-20. the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup oi the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only.";
(B) against serial number 6C and serial number 6D, -
(i) after the entry ending with the words "entire input tax credit under the "inputs" row only.", the following entry shall be inserted, namely: - "For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining anrount as inputs and input services or report the eniire remaining amount under the "inputs" row only.";
(ii) in the entry ending with the *'ords, figures and letters ''Table 6C and 6D in Table 6D only.", lor the letters, figures and u'ord "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-l9 and 2019-20" shall be substituted:
(C) against serial number 68, after the entry, the iollowing entry shall be inserted. namely: - "For FY 2019-20. the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or repon the entire remaining amount under the "inputs" row only.";
(D) against serial number 7A,78,7C,7D,7E,7F,7G and 7H. in the entry" for the letters, figures and word "FY 2017-18 and 2018-19", the letters.
figures and word "FY 2017-18. 2018-19 and 2019-20" shall he substituted.;
(E) (F) against serial number 8A, after the entry. the lbllowing entry shall be inserted, namely: - "For FY 2019-20. it may be noted that the details from FORM GSTII- 2,A generated as on the lst November. 2020 shall be auto-populated in this table.";
against serial number 8C, lor the entries. the following entry shall be substituted, namely:- "Aggregate value of input tax credit availed on all inward supplies (except those on w'hich tax is payable on reverse charge basis but includes supply of services received from SEZs) received during the financial year lor which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 201 7.";
(h) in paragraph 7.
(A) alier the words and figures "April 2019 to September 2019.", the tbllowing shall be inserted, namely: - "For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020.";
(B) in the Table. in second colurnn. - (IV) against serial number l0 & I l, after the entries, the following entry shall be inserted. namely: - "For FY 2019-20. Details of additions or amendments to any of the supplies already declared in the retums ofthe previous financial year but such amendments were fumished in Table 9A, Table 98 and Table 9C of FORM GSTR-I of April 2020 to September 2020 shall be declared here.";
(V) against serial number 12, -
(l) in the entry beginning with the word, letters and figures "For FY 2018-l9" after the words "for filling up these details.", the lbllowing entry shall be inserted, namely: - "For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B nray be used tbr filling up these details. For FY 2019-20. tlre registered person shall have an option to not flll this table.";
(2) in the entry beginning with the word. letlers and figures "For FY 2017-18" and ending with the words "an option to not flll this table.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18.2018-19 and 2019-20" shall be substituted:
(Vt) against serial number 13. -
(l) in the entry beginning with the word, letters and figures "For FY 2018-19" afler the words. letters and figures "in the annual retum for FY 2019-20.". the following entry shall be inserted.
namely: - "For FY 2019-20. Details of ITC lbr goods or sen,ices received in the previous financial year but ITC lor the same was availed in retums filed for the months of April 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However. any ITC whicl.r was reversed in the FY 2019-20 as per second proviso to sub-section
(2) ofsection l6 but was reclaimed in FY 2020-21. the details of such ITC reclaimed shall be fumished in the annual retum lbr FY 2020-21."r
(2) in the entry beginning with the word, letters and figures "For FY 2017-18" and ending u'ith the words "an option to not flll this table.", for the letters. figures and word "FY 2017-lr8 and 2018- 19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substitutedl
(i) in paragraph 8, in the Table, in second column. lor the letters. figures and rvord "FY 2017-18 and 2018-19" wherever they occur. the letters, l'igures and *'ord "FY 2017-18.2018-19 and 2019-20" shall be substituted.
I2. In the said rules. in FORM GSTR-9C. in the instructions. - 1i1 in paragraph 4. in the Table. in second column. lor the letters. figures and word "FY 2017-18 and 2018-19" rvherever the)'occur. the letters. iigures and word "FY 2017-18, 201 8- I 9 and 201 9-20" shall be substituted:
(ii) in paragraph 6, irr the Table, in second column. for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 201 8- l 9 and 2019-20" shall be substituted.
13. ln the said rules. in FORM GST RFD-O1. in Annexure-1. in Statement-2, in the heading the brackets.',vord and letters "laccumulrted lTC1". shall be omined.