- FORM GSTR-2A is an auto-drafted form and contains the details of inward supplies of the assesse, the details of which have been uploaded by the supplier.
- It also contains the input tax credit distributed by the Input Service Distributor, tax deducted at source under Section 51 and tax collected at source under Section 52.
(ICAI FAQ PUBLICATION 06-09-2017 -: Returns : FAQ NO. 12)