Top 10 Questions of GSTR-2 and GSTR-2A
Due date for filing GSTR-2 return for the month of July- 31st October, 2017
1. What is GSTR 2A?
Ans. GSTR- 2A is an auto generated return of inward supplies. When your suppliers who are registered under GST file their GSTR- 1 of outward supplies (and various other returns like GSTR- 5,6 etc), those details relevant to you will be auto populated in your GSTR- 2A return.
2. What is the difference between GSTR – 2A and GSTR -2?
Ans: GSTR– 2A is just an auto generated return for recipient’s information. Thus, you are not required to file GSTR- 2A. Actual return of inward supplies is GSTR-2 which is required to be filed by the recipient.
3. Can I correct my seller’s mistake in GSTR– 2A?
Ans: No, on the basis of information furnished to you in GSTR- 2A you can correct the mistake of your seller while filing GSTR-2.
4. What am I required to do if my seller doesn’t file GSTR– 1?
Ans: If supplier taxpayer does not upload his/ her supply invoices and files his GSTR-1 or uploads invoices, but does not file his/her GSTR 1, then receiver taxpayer can Add (by using ADD MISSING INVOICE option) in GSTR-2.
5. What am I required to do in GSTR -2A?
Ans: We can only view the details uploaded by the registered suppliers in GSTR-2A.
6. What am I required to do in GSTR -2?
Ans. Against each invoice of the supplier, receiver taxpayer can take one of four possible actions – Accept, Modify, Reject, and Keep Pending
7. What if GSTR-2 return is not filed?
Ans: Unless you file GSTR- 2, you cannot file GSTR-3 as well.
8. Is it fine if I don’t file GSTR- 2 as I don’t have any purchase transactions in the month of July?
Ans: Filing GSTR-2 is mandatory irrespective of whether there are any transactions for not.
9. Can GSTR-2 be revised?
Ans. No, once the return is filed it cannot be revised.
10. How will my supplier know if I add any invoice or make corrections while filing my GSTR-2?
Ans. Your supplier will receive this information in his GSTR-1A. GSTR-1A will be auto populated from recipient’s GSTR- 2.
