GSTR-2A is a purchase return auto-generated by the system based on the transaction between a business and its supplier. Finance Ministry simplifies GST refund claim process for businesses: 'File ...

Tax authorities may now seek to deny input credit wherever GSTR 3B filing status is ‘N’ even if the credit is matched with the GSTR 2A report otherwise.

When the sellers of assessees file GSTR-1 in any particular month, its details are captured by GSTR-2A thus providing the details of purchases of the assessee concerned.

It also asked affected taxpayers wanting to file GSTR-38 to file the return on self-assessment using GSTR-2A. GSTR-2B is a static month-wise auto-drafted statement for regular taxpayers.