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, ... Summary
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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