GSTR-02A: auto-populated inward supply records, amendments, and credit note, ISD, TDS/TCS credits in GST returns. Form GSTR-02A is an auto-drafted recipient statement of inward supplies, listing invoice-level data (supplier GSTIN, invoice number/date, place of supply, HSN/SAC, taxable value, IGST/CGST/SGST) and auto-populated elements from counterparty GSTR-1/GSTR-5. It includes dedicated sections for amendments to prior-period inward supplies, credit/debit notes and their revisions, ISD credits, and TDS/TCS credits, all sourced from corresponding counterparty filings or electronic commerce portals to facilitate recipient verification and input tax credit reconciliation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTR-02A: auto-populated inward supply records, amendments, and credit note, ISD, TDS/TCS credits in GST returns.
Form GSTR-02A is an auto-drafted recipient statement of inward supplies, listing invoice-level data (supplier GSTIN, invoice number/date, place of supply, HSN/SAC, taxable value, IGST/CGST/SGST) and auto-populated elements from counterparty GSTR-1/GSTR-5. It includes dedicated sections for amendments to prior-period inward supplies, credit/debit notes and their revisions, ISD credits, and TDS/TCS credits, all sourced from corresponding counterparty filings or electronic commerce portals to facilitate recipient verification and input tax credit reconciliation.
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