GSTR-2 is the return for reporting of purchases that needs to be filed by a regular dealer. However, GST department later discontinued this return due to increased complexity and portal issues.
GSTR-2A is an auto-populated return in buyer’s login on GST Portal which is automatically generated once seller files his GST Return (GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8).
The taxpayer can view and download GSTR-2A from his account on GST Portal. Buyer can then reconcile input tax credit in GSTR-2A with input tax credit in GSTR-3B. After identifying the mismatch, buyer can take an action by communicating with the seller.
Read more - What is GSTR-2A under GST?