> ## 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).

> **Section-wise inward documents**
>
> Retrieve B2B invoices, credit/debit notes, ISD credits, imports (IMPG/IMPGSEZ), and TDS/TCS deductions from suppliers.

> **Amendment visibility**
>
> Track supplier amendments with B2BA, CDNA, ECOMA endpoints and view change history through AMDHIST.

> **Reconciliation-ready outputs**
>
> Normalize inward supply data to match purchase registers and vendor records.

> **Compliance-safe access**
>
> Access GSTR-2A through authenticated taxpayer sessions.

## How it works

**1. Authenticate taxpayer**

Call [Generate OTP](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/authentication/generate_otp.md) and [Verify OTP](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/authentication/verify_otp.md) to start a taxpayer session valid for 6 hours.

**2. Create or refresh session**

Use the session token for all GSTR-2A calls and refresh it with [Refresh Session](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/authentication/refresh_session.md) for long-running pulls.

**3. Select return period**

Specify the year and month for the GSTR-2A data you want to retrieve.

**4. Fetch GSTR-2A data**

Retrieve complete GSTR-2A documents or section-wise data via [B2B](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/b2b.md), [CDN](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/cdn.md), and other relevant endpoints.

**5. Normalize and store results**

Process the retrieved data for reconciliation against purchase records and audit trails.

**6. Re-run for amendments**

GSTR-2A is a dynamic statement - re-fetch periodically to detect supplier amendments and new uploads.

## API categories

> **[Core invoices](#core-invoice-apis)**
>
> B2B and B2BA endpoints for supplier invoices and amendments

> **[Credit/Debit notes](#credit-debit-note-apis)**
>
> CDN and CDNA endpoints for notes from registered suppliers

> **[E-commerce & TCS](#e-commerce-and-tcs-apis)**
>
> ECOM, ECOMA, and TCS endpoints for e-commerce operator data

> **[Imports & SEZ](#import-apis)**
>
> IMPG and IMPGSEZ endpoints for import-related inward supplies

> **[Other credits](#other-credit-apis)**
>
> ISD and TDS endpoints for Input Service Distributor and TDS credits

> **[Change tracking](#amendment-history-api)**
>
> AMDHIST endpoint for amendment history and change audit

## Core invoice APIs

Retrieve B2B invoices and their amendments:

| API | Table/Code | Description |
| :- | :- | :- |
| [GSTR-2A B2B](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/b2b.md) | B2B | Invoices from registered suppliers (inward supplies) |
| [GSTR-2A B2BA](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/b2ba.md) | 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](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/cdn.md) | CDN | Credit/Debit notes from registered suppliers |
| [GSTR-2A CDNA](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/cdna.md) | 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](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/ecom.md) | ECOM | Supplies through e-commerce operators |
| [GSTR-2A ECOMA](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/ecoma.md) | ECOMA | Amendments to e-commerce supplies |
| [GSTR-2A TCS](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/tcs.md) | 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](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/impg.md) | IMPG | Imports of goods (Bill of Entry data) |
| [GSTR-2A IMPGSEZ](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/impgsez.md) | IMPGSEZ | Imports from SEZ units/developers |

## Other credit APIs

Retrieve ISD credits and TDS deductions:

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

## Amendment history API

Track changes to inward supplies over time:

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

## Common APIs

Shared endpoints used across GSTR-2A workflow:

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

> **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.

> **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.

> **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](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/b2b.md) to retrieve current data and compare against your purchase register.

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

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

> **How should I handle errors and timeouts?**
>
> GSTR-2A API errors should be handled using standard error codes documented in the [error handling guide](https://developer.sandbox.co.in/guides/developer-resources/errors.md). 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.

> **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.

> **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](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/b2b.md) or [CDN](https://developer.sandbox.co.in/api-reference/gst/compliance/endpoints/taxpayer/gstr-2a/cdn.md) to retrieve historical inward supplies data for ITC reconciliation and audit purposes.


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