NEW UPDATION IN EXISTING FORM GSTR-2A
In GSTR-2A, till now only invoice details are shown along with the Status of filing of GSTR-1. But the
details like Filing date of GSTR-1, Status of filing of GSSTR-3B, Invoice pertains to which month are not
available earlier.
But, now the GSTR-2A has been updated with details:
1. Filing status of GSTR-1
2. Filing date of GSTR-1
3. Filing period of GSTR-1
4. Filing status of GSTR-3B
But the Filing status of GSTR-3B has a limitation that one can know only whether the supplier has filed the
return or not. But he would not be able to know whether the supplier has paid tax in relation to his invoice.
As the supplier may have filed NIL GSTR-3B or he may not have shown the invoice which belongs to him.
VENDORS GSTN VERIFICATION CONTENTS
Next update is on “SEARCH TAXPAYER” tab. While dealing with any vendor it is necessary to validate
the GSTN of vendor. Hence, search taxpayer facility has been provided on Portal for this. Earlier many
details were available when we search for a particular GSTN like Legal name, Trade name, Date of
Registration, Date of Cancellation etc
New updates that were made available under “Search Taxpayer” facility are:
1. Principal Place of Business details
2. SAC or HSN Code wise details for the goods and services in which the taxpayer deals with
3. Details of filing of Returns in segregate mode
4. Details of Filing of GSTR-9 & 9C
Hence, the Government is making necessary changes on the Portal to align with the GST law that was
actually made but could not be practically implemented.
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