GSTR 2 Details of Inward supplies,purchase received

 

 

Details of Inward supplies,purchase received

 

Please reconfirm the  correctness of below mentioned  GST form with GST authorities.

 

GSTR 2   is arranged to use for   Details of Inward supplies,purchase received  


The pdf format of GSTR 2 for   Details of Inward supplies,purchase received  is given below to click and download:

 

Download GSTR 2 in pdf format:   GSTR-2.pdf

 

Government of India/State

 

Department of ---------

 

FORM GSTR-2

 

[See Rule….]

 

 

DETAILS OF INWARD SUPPLIES/PURCHASES RECEIVED

 

 

  1. 1.     GSTIN……….. …

 

  1. 2.     Name of Taxable Person………

(S. No. 1 and 2 will be auto-populated on logging)

 

 

3. Period:                        Month………                  Year ……

 

4.  From Registered Taxable Persons including supplies received from unregistered person in case of reverse charge

 

 

                                       

(figures in Rs)

 
                                               
                           

POS

Eligibility

Total Tax

 

ITC available

 

GSTIN/

       

Invoice

   

IGST

CGST

SGST

(only if

of  ITC as

available as ITC

this month $

   

Name

                         

different

inputs/capital

$

             

of

                         

t from

goods/

               

unregister

                         

input

IGS

CGS

SGS

IGS

CGS

SGS

   
                         

the

   

ed

                         

services/no

T

T

T

T

T

T

   
                         

location

   

supplier

                         

ne

               
                           

of

                 
                           

recipient

                 
                           

t)

                 
                                             
 

No

Dat

Valu

Goods/Servic

HS

Taxab

Rat

Am

Rat

Amt

Rat

Am

   

Amt

Amt

Amt

Amt

Amt

Amt

   
 

.

e

e

es

 

N/

le

e

t

e

 

e

t

                   
           

SAC

value

                               

(1)

(2)

(3)

(4)

 

(5)

(6)

(7)

(8)

(9)

(10

(11)

(12

(13

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

   
                   

)

 

)

)

                   
                                               
                                               

 

 

Auto

   

populated

Shall be auto populated from counterparty GSTR1 and GSTR5

 
   

 

 

Not auto

 

populated

(Claimed)

 

Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person)

 

Auto populated

 

 

Shall be auto populated from counterparty GSTR1 and GSTR5

 

Others

 

$      Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be

 

Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.

 

4A. Amendments to details of inward supplies received in earlier tax periods

 

 

                                             

(figures in Rs)

 
                                                 

Original

   

Revised Details

             

POS

Eligibil

Total Tax available

ITC available this

 

Invoice

               

IGST

CGST

SGST

(only

ity of

as ITC $

   

month $

   
                   

ITC as

               
                               

if

inputs/c

               
                               

differ

               
                               

ent

apital

IGST

 

CGST

SGS

IGST

CGS

SGST

 
                               

goods/

   
                               

from

input

     

T

 

T

   
                               

the

service

               
                               

locati

s/none

               

GSTI

No.

Da

GST

No.

Dat

Valu

Goo

HS

Taxa

Ra

Amt

Rat

Am

Rate

Amt

Amt

 

Amt

Amt

Amt

Amt

Amt

 

N

 

te

IN

 

e

e

ds/S

N/

ble

te

 

e

t

   

on of

                 

of

   

of

     

ervi

SA

value

           

recipi

                 

unregi

   

supp

     

ces

C

             

en

                 

stered

   

lier

                                           

supplie

                                                 

r

                                                 
                                                   

 

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11

(12)

(13)

(14)

(15)

(16)

 

(17)

(18)

(19)

(20)

(21)

 

(22)

 

(23)

(24)

   
                     

)

                                   
 

Other

than

supplies attracting reverse charge

                                     
                                                         

Auto

                                                       

popula

                                                       

ted

         

Shall

be auto populated

from

counterparty

GSTR1

and GSTR5

                         
                                                         
                                                         

Not

                                                       

auto

                                                       

popula

                                                       

ted

                                                       

(Claim

                                                       

ed)

                                                       
                                                 

Supplies

attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered

 

Taxable person)

                                                 

Auto

                                                       

popula

           

Shall be auto

populated from counterparty

GSTR1 and

GSTR5

                         

ted

                                     
                                                       
                                                         

Others

                                                       

$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be

                       

 

 

 

 

  1. Goods /Capital goods received from Overseas (Import of goods)

 

 

         

(figures in Rs)

 

Bill of entry/ Import report

IGST

 

Eligibility of  ITC as

Total IGST available

ITC available this

 
 

inputs/capital

as ITC

month

 
             
             

 

 

No.

Date

Value

HSN

Taxable value

Rate

Amt

goods/none

   
                   

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

                   
                   
                   

 

5A. Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods

 

 

                     

(figures in Rs)

   
                           

Original Bill of

Revised Details of Bill of entry/ Import

 

IGST

Eligibility of

Total IGST

ITC available this

 

Entry/ Import

 

ITC as

available as ITC

month

 

Report

     

Report

       

inputs/capital

     
                   

goods/none

     

No.

Date

No.

Date

Value

HSN

Taxable

Rate

 

Amt

     
         
           

value

             
                           
                 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 

(9)

(10)

(11)

(12)

 
                           
                           
                           

 

 

  1. Services received from a supplier located outside India (Import of services)

 

 

                 

(figures in Rs)

   

Invoice

     

IGST

ITC Admissibility

                   

No

Date

Value

SAC

Taxable

Rate

 

Amt

Total ITC

ITC admissible

       

value

     

Admissible as input

this month

               

services/none

 
                   

(1)

(2)

(3)

(4)

(5)

(6)

 

(7)

(8)

(9)

                   
                   

 

 

 

6A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax periods

 

                     

(figures in Rs)

 
                           

Original Invoice

 

Revised details of Invoice

   

IGST

ITC Admissibility

   
             
                           

No

Date

No

Date

Value

SAC

Taxable

Rate

 

Amt

Total ITC

ITC admissible

   
           

value

     

Admissible as

this month

   
                   

input

     
                   

services/none

     
                           

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 

(9)

(10)

(11)

   
                           

 

 

7.  Details of Credit/Debit Notes

 

 

                                         

(figures in Rs)

 

GST

Type of

Debit

Original

Differe

 

Differential Tax

 

Eligibili

Total Tax

 

ITC available

   

IN

note

Note/

Invoice

 

ntial

           

ty for

available as

this month

     
 

(Debit

credit

     

Value

           

ITC

ITC

                 
 

/Credit)

note

     

(Plus

           

(select

                     
             

or

           

from

                     
             

Minus)

           

drop

                     
                           

down as

                     
   

No

Date

No.

 

Date

 

IGST

CGST

SGST

IG

 

CG

 

SG

IG

CGS

 

SGS

   
   

.

                     

in Table

ST

 

ST

 

ST

ST

T

 

T

   
               

Ra

A

Ra

A

Ra

A

5 above)

A

 

Am

 

Am

A

Amt

 

Amt

 
                         
               

te

mt

te

mt

te

mt

 

mt

 

t

 

t

mt

         
                                                   

(1)

 

(2)

(3)

(4)

 

(5)

(7)

(8)

(9)

(1

(1

(1

(1

(14)

(1

 

(16

 

(17

(1

(19)

 

(20)

   
                   

0)

1)

2)

3)

 

5)

 

)

 

)

8)

         

Other

than reverse

charge

                                             



Reverse charge

 

Details shall be auto populated from counterparty GSTR1 and GSTR 5

 

 

7A.    Amendment to Details of Credit/Debit Notes of earlier tax periods

 

 

Original Debit

Revised

 

Type of

Differen

 

Differential Tax

 

Eligibi

Total Tax

 

ITC available

 

Note/ credit

Details of

 

note

tial

           

lity for

available as

 

this month

   
 

note

 

original Debit

(Debit/Cr

Value

           

ITC

ITC

             
       

Note/ credit

 

edit)

(Plus or

           

(select

               
       

note

       

Minus)

           

from

               

GST

 

N

Da

GST

N

 

Da

   

IGST

CGST

SGST

drop

IGS

CG

 

SG

IGS

CG

SG

 

IN

 

o.

te

IN

o.

 

te

               

down

T

ST

 

ST

T

ST

ST

 
                   

Ra

A

Ra

A

Ra

A

as in

Am

Amt

 

Amt

Am

Amt

Amt

 
                   

Table 5

   
                   

te

mt

te

mt

te

mt

t

     

t

     
                   

above)

           
                                               
                                                 

(1)

 

(2)

(3)

(4)

(5)

 

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

 

(18)

(19)

(20)

(21)

 

 

 

Other than reverse charge

 

 

Details shall be auto populated from counterparty GSTR1 and GSTR 5

 

Reverse charge 

 

 

8.  Supplies received from composition taxable person/unregistered person & other exempt/nil/non GST supplies

 

 

 

           

(figures in Rs)

 
     

Value of supplies received from

   

Description

HSN Code/

 

Unregistered

Any exempt

Any nil rated

Non GST Supply

 
 

Compounding

Taxable person

supply not

supply not

   
 

SAC code

   
 

Taxable person

not included in

included in Table

included in Table

   
       
     

Table 4 above

4 above

4 above

   

(1)

(2)

(3)

(4)

(5)

(6)

(7)

 
               

Interstate supplies

             
               

Intrastate supplies

             
               

 

 

9. ISD credit received

 

 

               

(figures in Rs)

                   
 

GSTIN_ISD

Invoice/Document details

SAC

 

ISD Credit

   
                   
   

No

Date

 

IGST

CGST

 

SGST

 
                   
 

(1)

(2)

(3)

 

(4)

(5)

 

(6)

 
                   

Auto populated

                 

Not    auto    populated

 

Shall be auto populated from counterparty ISD return

         

(claimed)

                 

 

  

10(1) TDS Credit received

 

 

(figures in Rs)

 

GSTIN

Invoice/Document

Date of

Value on which

TDS_IGST

 

TDS_CGST

TDS_SGST

of deductor

     

Payment

TDS has been

             
 

No

Date

Value

made to the

deducted

Rate

 

Amt

Rate

Amt

Rate

Amt

       

deductee

               

(1)

(2)

(3)

(4)

(5)

(6)

(7)

 

(8)

(9)

(10)

(11)

(12)

                         
     

Shall

be auto populated

from counterparty

TDS return

           

 

 

 

10(2) TCS Credit received

 

 

(figures in Rs)

 

GSTIN of E-

Merchant ID

Gross Value of

Taxable Value

TCS_IGST

 

TCS_CGST

TCS_SGST

commerce

allocated by

Supplies

on which TCS

             

portal

e-commerce

 

has been

Rate

 

Amt

Rate

Amt

Rate

Amt

 

portal

 

deducted

             

(1)

(2)

(3)

(4)

(5)

 

(6)

(7)

(8)

(9)

(10)

                     
                     

  

 

  1. 11.            ITC Received on an invoice on which partial credit availed earlier

 

 

               

(figures in Rs)

                 

Original invoice/ doc.

       

ITC availed

   
     

IGST

 

CGST

 

SGST

No

Date

Earlier

 

This month

Earlier

This month

Earlier

This month

(1)

(2)

(3)

 

(4)

(5)

(6)

(7)

(8)

                 
     

ITC

taken earlier shall be auto

populated upon choosing the invoice number

   

 

 

12. Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice

 

(figures in Rs)

 

                                   

GSTIN/Name of

State

Document

Document

Goods/

 

Taxable

   

TAX

           

unregistered

Code

No.

Date

Services

HSN/SAC

Value

IGST

CGST

SGST

     
 

supplier

       

of supply

                     
           

Rat

Ta

Rat

Tax

Rat

Tax

     
                   
               

e

x

e

 

e

         

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11

(12)

(13

     
                     

)

 

)

       
                                   

 

 

Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of time of supply. 

 

12A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice

 

 

 

Original Details

 

Revised Details

       

Taxable

TAX

             
             

Value

               

GSTIN/

Docum

Docu

GSTIN

State

Docu

Date

Goods

HSN/S

 

IGST

 

CGST

 

SGST

   

Name of

ent No.

ment

/ Name

Cod

ment

 

/Servic

AC

                 
   

Rate

Tax

Rate

 

Tax

Rate

Tax

 

customer

 

Date

of

e

No.

 

es

of

                 
     

custom

       

supply

                 
     

er

       

to be

                 
               

made

                 
                                   

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

 

(14)

(15)

(16)

 
                                   
                                   

 

(figures in Rs)

 

13. Tax already paid under Reverse Charge in earlier tax periods on account of time of supply for which invoices issued in the current period

 

(figures in Rs)

 

                             

Invoice

Invoice

Transaction id

     

TAX Paid on Time of Supply

       

No.

Date

(A number assigned by the system when

                   
 

IGST

 

CGST

 

SGST

 
     

tax was paid)

                     
     

Rate

 

Tax

Rate

 

Tax

Rate

 

Tax

 
               

(1)

(2)

(3)

(4)

 

(5)

(6)

 

(7)

(8)

 

(9)

 
                             

 

 

Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurrence of time of supply

 

 

  1. 14.            ITC Reversal

 

           

(figures in Rs)

   
 

S.No

Description*

 

ITC Reversal

     
   

IGST

 

CGST

SGST

 
     

Amount

 

Amount

Amount

 
                 
 

(1)

(2)

(3)

 

(4)

(5)

   
                 
 

1

             

 

 

*            A drop down will be provided to select the reason for reversal

 

Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurrence of time of supply

 

Table shall include ITC reversal on account of exempt and non-business supplies

 

14A. Amendment to ITC Reversal

 

 

S.No

Tax period

Description*

     

ITC Reversal

       
                     
   

IGST

 

CGST

 

SGST

 
             
                         
     

Amount

 

Interest

Amount

 

Interest

Amount

 

Interest

 

(1)

(2)

(3)

(4)

 

(5)

(6)

 

(7)

(8)

 

(9)

 
                         

1

                       

 

 

 

 

I __________________hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement.

 

Place:

 

Date:                                                                                                                                                                                                                           (Signature of Authorized Person)

 

 

 

 

 

 

 

 

Note:

 

  1. To be furnished by the 15th of the month succeeding the tax period

 

  1. Not to be furnished by compounding Taxable Person /ISD

 

  1. Auto-population would be done, on the basis of GSTR1 of counter-party supplier.

 

  1. Further the other details that are not auto-populated, i.e. import of services, eligibility of ITC and quantum thereof and purchases from unregistered Taxable Person shall be furnished.

 

 

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