Form GSTR-2A is a system generated Statement of Inward Supplies (Purchases) for a recipient. It is generated in the below scenarios:
- When the supplier uploads the B2B transaction details in their Form GSTR-1/GSTR-5
- ISD details will be auto-populated on submission of Form GSTR-6 by their Input Service Distributor
- TDS & TCS details will be auto-populated on filing of Form GSTR-7 & 8 respectively by the counterparty.
- Auto-population of Import of goods from overseas, on bill of entry, as received from ICEGATE Portal of Indian Customs.