GSTR 2A Report _ Detailed Overview and guide

Click on the GST software from the Clear Compliance Cloud launchpad to access the dashboard where all functionalities are available.

On the dashboard, click on the See all option next to the report section to view various reports.

Locate the GSTR2A report under the Recommended section and the Inward Supply section.

Select the GSTR2A report.

Choose the GSTN from the dropdown menu.

Select the time period for which you want to access the report. For instance, if you're looking to download the report for the year 2023-24, select that year.

Click on Generate report. You have the option to fetch fresh data from the GSTN portal by updating your credentials or you can continue with the existing data available.

If you decide to proceed with the available data, click on Continue with available data.

Review your GSTR2A report. This report contains data filed by your suppliers and updates dynamically as suppliers update their information. Here, you can view all invoices and credit notes individually under the report section.

Review your GSTIN and your client's GST number, which are displayed at the beginning of the document section.

Under the Supplier section, view the supplier's GSTN number and legal name.

In the Document Details section, check the document type (invoice or credit note), section name, and the nature of the document (e.g., B2B). Also, verify the supply type by scrolling down or moving to the left side of the page, where it typically shows 'R' for regular.

Review detailed information such as document date, number, taxable value, tax rate, tax value (IGST, CGST, SGST), total invoice value, state, place of supply, and whether a reverse charge is applicable. Also, check the counterparty's GSTR 1 or 3B filing details, including filing status and the period of filing.

If there are any amendments, the amendment details will reflect the original document date, number, customer's billing GSTN, and return period.

View additional amendment details like amendment type, total taxable amount, total tax amount, and total IGST. If the documents were uploaded via E-invoice, check under IRN Details for the source and IRN number and date.

Examine all invoices, credit notes, and debit amounts individually and view an overall summary including the total number of suppliers, documents, line items, taxable value, tax amounts (IGST, CGST, SGST), and the total amount reflected.

If you need to view details for TDS and TCS that you have already reported, access these at the same location.

Review the basic details of your GST documents, including GSTN number, the period written, the legal name under GST of the ISD, document date, and document number. Additionally, you'll find the tax amount listed here.

Check the overall summary, which provides a consolidated view of the details mentioned in Step 1.

For imports of goods or goods from special Economic Zones, detailed information is also accessible. Browse through these details to understand the specifics of such transactions.

Explore the "show or hide columns" feature. This option allows you to customize the document view by removing specific headers or columns based on your requirements.

After making the desired adjustments to your document view, ensure to save your settings by clicking Save.

Utilize the various filters available to refine your document search. These include written period, suppliers, GSTN name, document number, GST filing status, document type, section name, reverse charge applicability, original written period, and place of supply. Apply any of these filters to generate a report tailored to your needs.

In the insights section, view the complete details of the Input Tax Credit (ITC) summary. This provides a comprehensive breakdown of the ITC available, helping you to manage and track credit effectively.

Locate the ITC available credit section under the relevant headings in 3B to view your credit details. This section provides information on all other IT supplies from registered persons, supplies from ISD under section 4A, suppliers liable to reverse charge under section 3.1(D), and imports of goods under section 4A(1).

To view details of ITC reversal, refer to section 4B(2). If you need to dive deeper into each entry, click on expand all rows to see detailed information.

After expanding, if you wish to collapse the rows back, simply click on collapse to minimize the details.

Check the ITC not available section to understand credits that cannot be claimed. This section is crucial for managing your input tax correctly.

For a comprehensive understanding of how cumulative amounts are calculated, including both available and not available ITC, expand the respective sections.

To review the section level summary, which provides a consolidated report for various types of documents like B2B, B2B amendment, and more, navigate to the summary section. Here, you can view total document value, taxable amount, total tax amount, and contributions by document type to the overall report.

Access the Section Level Summary to view a comprehensive summary of each document type based on various parameters. This enables quick and effective comparative analysis of the entire report.

To view additional details such as IGST, SGST, and other tax information in a tabular format, expand the list.

Check the Data Availability section to monitor the data download status, GSTN number, return type, GSTN connection status, and OTP activation. This section also provides information on the last data download.

If needed, reactivate the OTP or download the data again by selecting the appropriate options provided.

To download the report in Excel format, first click the drop down menu. Then select Detailed Document Report to initiate the download of a detailed document report.

View Invoice and Credit Note Details

First, access the document level details for invoices and credit notes displayed on the user interface.

Check Line Item Details

If you need to examine details at the line item level, navigate to the appropriate section on the interface.

Access Tax Document Information

For details on tax deducted at source (TDS), TDS Amendments, tax collected at source (TCS), and TCS Amendments, refer to the specific sections provided.

View Import Details.Information regarding the Import of Goods and Import of Goods from Special Economic Zones is also readily available.

Explore Other Document Details

If you're interested in viewing additional documents or details, simply navigate to the relevant section.

Download and Review the Inside Report

To download and review the inside report, which includes a document level summary and ITC summary, follow the prompts on the interface.