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<h1>GSTR-2A lists auto-drafted inward supplies and credit particulars to reconcile recipient input tax credit accurately.</h1> GSTR-2A provides an electronic, auto-drafted statement of inward supplies for recipients to reconcile Input Tax Credit. It consolidates invoice-level details from supplier filings, separates standard supplies, reverse-charge supplies and debit/credit note amendments, and records ISD and TDS/TCS credit particulars to enable verification of supplier GSTIN, invoice data, taxable values, tax rates and tax components.
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