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Which GST form is the recipient's auto-drafted statement of inward supplies that keeps changing as its suppliers furnish or amend their details?

Question and options

Which GST form is the recipient's auto-drafted statement of inward supplies that keeps changing as its suppliers furnish or amend their details?

  1. GSTR-2A

  2. GSTR-3B

  3. GSTR-2B

  4. GSTR-1

Answer and explanation

Correct answer: A - GSTR-2A

Form GSTR-2A is a dynamic statement of inward supplies that is updated whenever suppliers furnish or amend details. Form GSTR-2B is also auto-drafted but is a static statement generated for each month, GSTR-1 is the supplier's own outward-supply statement, and GSTR-3B is the summary return.

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