GSTR-2A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer. It is auto-populated from the GSTR-1/5, GSTR 6 (ISD), GST 7(TDS), and GSTR 8 (TCS) file by the supplier taxpayer from whom goods and/or services have been procured or received by the receiver taxpayer in a given tax period.

It is created for a receiver taxpayer when the GSTR-1/5, 6, 7 & 8 is filed by the supplier. The details become available to the receiver taxpayer for view and the details are updated incrementally as and when supplier taxpayers upload or change their details in their respective GSTR for the given tax period. The auto-populated details in of a particular supplier/counter party will get frozen when he submits or files his return. GSTR-2A of a tax period will remain available for view till a taxpayer submits/files his GSTR-2.