> ## Documentation Index
> Fetch the complete documentation index at: https://developer.sandbox.co.in/llms.txt
> Use this file to discover all available pages before exploring further.

# Overview

> Retrieve GSTR-2A inward supplies data - B2B invoices, credit/debit notes, imports, TDS/TCS for ITC reconciliation.

# GSTR-2A API

GSTR-2A is an auto-drafted inward supplies statement on the GST portal that reflects documents uploaded by suppliers for a return period. Use these APIs to retrieve GSTR-2A documents (B2B invoices, credit/debit notes, ISD, imports, TDS/TCS, amendments) to reconcile purchase data and monitor Input Tax Credit (ITC).

<CardGroup cols={2}>
  <Card title="Section-wise inward documents" icon="file-invoice">
    Retrieve B2B invoices, credit/debit notes, ISD credits, imports (IMPG/IMPGSEZ), and TDS/TCS deductions from suppliers.
  </Card>

  <Card title="Amendment visibility" icon="database">
    Track supplier amendments with B2BA, CDNA, ECOMA endpoints and view change history through AMDHIST.
  </Card>

  <Card title="Reconciliation-ready outputs" icon="circle-check">
    Normalize inward supply data to match purchase registers and vendor records.
  </Card>

  <Card title="Compliance-safe access" icon="shield-check">
    Access GSTR-2A through authenticated taxpayer sessions.
  </Card>
</CardGroup>

## How it works

<Steps>
  <Step title="Authenticate taxpayer">
    Call [Generate OTP](/api-reference/gst/compliance/endpoints/taxpayer/authentication/generate_otp) and [Verify OTP](/api-reference/gst/compliance/endpoints/taxpayer/authentication/verify_otp) to start a taxpayer session valid for 6 hours.
  </Step>

  <Step title="Create or refresh session">
    Use the session token for all GSTR-2A calls and refresh it with [Refresh Session](/api-reference/gst/compliance/endpoints/taxpayer/authentication/refresh_session) for long-running pulls.
  </Step>

  <Step title="Select return period">
    Specify the year and month for the GSTR-2A data you want to retrieve.
  </Step>

  <Step title="Fetch GSTR-2A data">
    Retrieve complete GSTR-2A documents or section-wise data via [B2B](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/b2b), [CDN](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/cdn), and other relevant endpoints.
  </Step>

  <Step title="Normalize and store results">
    Process the retrieved data for reconciliation against purchase records and audit trails.
  </Step>

  <Step title="Re-run for amendments">
    GSTR-2A is a dynamic statement - re-fetch periodically to detect supplier amendments and new uploads.
  </Step>
</Steps>

## API categories

<CardGroup cols={2}>
  <Card title="Core invoices" icon="file-invoice" href="#core-invoice-apis">
    B2B and B2BA endpoints for supplier invoices and amendments
  </Card>

  <Card title="Credit/Debit notes" icon="file-lines" href="#credit-debit-note-apis">
    CDN and CDNA endpoints for notes from registered suppliers
  </Card>

  <Card title="E-commerce & TCS" icon="database" href="#e-commerce-and-tcs-apis">
    ECOM, ECOMA, and TCS endpoints for e-commerce operator data
  </Card>

  <Card title="Imports & SEZ" icon="circle-check" href="#import-apis">
    IMPG and IMPGSEZ endpoints for import-related inward supplies
  </Card>

  <Card title="Other credits" icon="shield-check" href="#other-credit-apis">
    ISD and TDS endpoints for Input Service Distributor and TDS credits
  </Card>

  <Card title="Change tracking" icon="triangle-exclamation" href="#amendment-history-api">
    AMDHIST endpoint for amendment history and change audit
  </Card>
</CardGroup>

## Core invoice APIs

Retrieve B2B invoices and their amendments:

| API                                                                           | Table/Code | Description                                          |
| :---------------------------------------------------------------------------- | :--------- | :--------------------------------------------------- |
| [GSTR-2A B2B](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/b2b)   | B2B        | Invoices from registered suppliers (inward supplies) |
| [GSTR-2A B2BA](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/b2ba) | B2BA       | Amendments to B2B invoices by suppliers              |

## Credit/Debit note APIs

Retrieve credit and debit notes from suppliers:

| API                                                                           | Table/Code | Description                                  |
| :---------------------------------------------------------------------------- | :--------- | :------------------------------------------- |
| [GSTR-2A CDN](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/cdn)   | CDN        | Credit/Debit notes from registered suppliers |
| [GSTR-2A CDNA](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/cdna) | CDNA       | Amendments to credit/debit notes             |

## E-commerce and TCS APIs

Retrieve e-commerce operator supplies and TCS data:

| API                                                                             | Table/Code | Description                                     |
| :------------------------------------------------------------------------------ | :--------- | :---------------------------------------------- |
| [GSTR-2A ECOM](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/ecom)   | ECOM       | Supplies through e-commerce operators           |
| [GSTR-2A ECOMA](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/ecoma) | ECOMA      | Amendments to e-commerce supplies               |
| [GSTR-2A TCS](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/tcs)     | TCS        | Tax Collected at Source by e-commerce operators |

## Import APIs

Retrieve import and SEZ-related inward supplies:

| API                                                                                 | Table/Code | Description                           |
| :---------------------------------------------------------------------------------- | :--------- | :------------------------------------ |
| [GSTR-2A IMPG](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/impg)       | IMPG       | Imports of goods (Bill of Entry data) |
| [GSTR-2A IMPGSEZ](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/impgsez) | IMPGSEZ    | Imports from SEZ units/developers     |

## Other credit APIs

Retrieve ISD credits and TDS deductions:

| API                                                                         | Table/Code | Description                                |
| :-------------------------------------------------------------------------- | :--------- | :----------------------------------------- |
| [GSTR-2A ISD](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/isd) | ISD        | Input Service Distributor credits received |
| [GSTR-2A TDS](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/tds) | TDS        | Tax Deducted at Source by deductors        |

## Amendment history API

Track changes to inward supplies over time:

| API                                                                                 | Table/Code | Description                                     |
| :---------------------------------------------------------------------------------- | :--------- | :---------------------------------------------- |
| [GSTR-2A AMDHIST](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/amdhist) | AMDHIST    | Amendment history for tracking supplier changes |

## Common APIs

Shared endpoints used across GSTR-2A workflow:

| API                                                                                                | Purpose                                  |
| :------------------------------------------------------------------------------------------------- | :--------------------------------------- |
| [Generate OTP](/api-reference/gst/compliance/endpoints/taxpayer/authentication/generate_otp)       | Start taxpayer authentication            |
| [Verify OTP](/api-reference/gst/compliance/endpoints/taxpayer/authentication/verify_otp)           | Complete authentication (6-hour session) |
| [Refresh Session](/api-reference/gst/compliance/endpoints/taxpayer/authentication/refresh_session) | Extend taxpayer session                  |
| [Logout](/api-reference/gst/compliance/endpoints/taxpayer/authentication/logout)                   | End taxpayer session                     |

## Common use cases

Use GSTR-2A APIs when you need to:

* Reconcile purchase register against supplier-filed invoices visible in GSTR-2A (vendor-wise mismatch and missing invoice lists)
* Track amendments to invoices and notes using B2BA, CDNA, ECOMA, and AMDHIST for audit trails
* Monitor import and SEZ-related inward entries for period-wise ITC reconciliation (IMPG/IMPGSEZ)
* Capture ISD credits for service-heavy organizations and map them to cost centers
* Reconcile TDS/TCS credits reflected in GSTR-2A for cashflow and compliance reporting
* Build monthly inward supplies dashboards with section-wise trends and vendor compliance scores

## Frequently asked questions

<AccordionGroup>
  <Accordion title="What is GSTR-2A and what does it contain?">
    GSTR-2A is an auto-drafted inward supplies statement generated on the GST portal based on documents uploaded by suppliers in their GSTR-1 returns. GSTR-2A contains B2B invoices, credit/debit notes, import entries, ISD credits, TDS/TCS deductions, and e-commerce supplies that are relevant to Input Tax Credit (ITC) claims.
  </Accordion>

  <Accordion title="How is GSTR-2A different from GSTR-2B?">
    GSTR-2A is a dynamic statement that updates whenever suppliers file or amend their GSTR-1 returns, making it useful for real-time tracking. GSTR-2B is a static statement generated monthly on a GSTN schedule that provides a fixed snapshot for ITC claims. Both statements serve ITC reconciliation but GSTR-2A reflects continuous supplier activity.
  </Accordion>

  <Accordion title="Why do invoices appear or mismatch in GSTR-2A?">
    GSTR-2A reflects invoices exactly as suppliers file them in GSTR-1. Mismatches occur when suppliers file incorrect invoice numbers, GSTINs, taxable values, or tax amounts. Missing invoices in GSTR-2A indicate that suppliers have not yet filed GSTR-1 for that period. Use the [B2B endpoint](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/b2b) to retrieve current data and compare against your purchase register.
  </Accordion>

  <Accordion title="What are the prerequisites to call GSTR-2A APIs?">
    GSTR-2A API calls require an authenticated taxpayer session. First call the [Generate OTP](/api-reference/gst/compliance/endpoints/taxpayer/authentication/generate_otp) endpoint, then verify with [Verify OTP](/api-reference/gst/compliance/endpoints/taxpayer/authentication/verify_otp) to obtain a session token valid for 6 hours. Include the session token in all subsequent GSTR-2A requests.
  </Accordion>

  <Accordion title="Which endpoints should I use for amendments?">
    GSTR-2A amendment tracking requires multiple endpoints: [B2BA](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/b2ba) for amended B2B invoices, [CDNA](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/cdna) for amended credit/debit notes, [ECOMA](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/ecoma) for amended e-commerce supplies, and [AMDHIST](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/amdhist) for the complete amendment history log.
  </Accordion>

  <Accordion title="How should I handle errors and timeouts?">
    GSTR-2A API errors should be handled using standard error codes documented in the [error handling guide](/guides/developer-resources/errors). Common issues include session expiry (re-authenticate), rate limits (implement backoff), and GST portal downtime (retry with exponential backoff). Always validate the session before making bulk requests.
  </Accordion>

  <Accordion title="How often should I fetch GSTR-2A data?">
    GSTR-2A is a dynamic statement that updates continuously as suppliers file or amend GSTR-1 returns. Fetch GSTR-2A data after the GSTR-1 filing deadline (11th of the following month) for maximum coverage, and re-fetch periodically to capture late filings and amendments. Monthly reconciliation workflows typically pull data multiple times per period.
  </Accordion>

  <Accordion title="Can I retrieve GSTR-2A data for past periods?">
    GSTR-2A data is available for past return periods subject to GST portal retention policies. Specify the year and month parameters when calling section-wise endpoints like [B2B](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/b2b) or [CDN](/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/cdn) to retrieve historical inward supplies data for ITC reconciliation and audit purposes.
  </Accordion>
</AccordionGroup>