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    <description>Form GSTR-2A is an auto drafted, dynamic statement of inward supplies generated from supplier returns and import data, presenting original and amended invoices, debit/credit notes, ISD credits, TDS/TCS credits and import/SEZ bill of entry details. It segregates records into tables for original entries and amendments, records supply and note types, tax rates, taxable values, tax components, place of supply, reverse charge indicators, supplier filing metadata and GSTR 3B filing status, and shows ITC eligibility and ICEGATE reference dates for imports.</description>
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