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GSTR 2 for Inward supplies under GST returns filing
As explained, GSTR1 is meant for details of supply and GSTR2 meant for details of receipts. Once after filing GSTR1 by a supplier, the details of such supply in turn reflects in the e-ledger of recipient. In other words, the details of supply filed by supplier as GST tax returns under GSTR1 is accounted as receipts in GSTR2 under recipient’s e-ledger of GST. So, when the recipient feed details of GSTR2, the details of GSTR1 gets auto-populated largely except some details that only recipient can fill like details of imports, details of purchases from non-registered or composition suppliers and exempt/non-GST/nil GST supplies etc.
As per GST Law, the recipient can himself feed the invoices not uploaded by his supplier. The credit on such invoices will also be given provisionally but will be subject to matching. On matching, if the invoice is not uploaded by the supplier, both of them will be intimated. If the mismatch is rectified, provisional credit will be confirmed. But if mismatch continues even after intimation, the credit provisionally allowed will be reversed.
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