How To fill the GSTR-2
Form GSTR-2
Details of inward supplies of goods or services
Year Month
1. GSTIN
2 (a) Legal name of the registered person Auto populated (b) Trade name, if any Auto populated
3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for all Tables)
4. Inward supplies on which tax is to be paid on reverse charge
GSTIN of supplier
Invoice details
Rate Taxable value
Amount of Tax Place of supply (Name of State)
Whether input or input service/ Capital goods (incl. plant and machinery)/ Ineligible for ITC
Amount of ITC available
Integrated Tax
Central Tax
State/ UT Tax
Cess
No Date Value Integrated tax
Central Tax
State/ UT Tax
CESS
4A. Inward supplies received from a registered supplier (attracting reverse charge)
4B. Inward supplies received from an unregistered supplier
4C. Import of service
GSTIN of supplier
Invoice details Rate Taxable value
Amount of Tax Place of supply (Name of State)
Whether input or input service/ Capital goods (incl plant and machinery)/ Ineligible for ITC
Amount of ITC available
Integrated Tax
Central Tax
State/ UT Tax Cess
No Date Value Integrated tax
Central Tax
State/ UT Tax
CESS
5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry
GSTIN of supplier
Details of bill of entry
Rate Taxable value
Amount Whether input / Capital goods(incl. plant and machinery)/ Ineligible for ITC
Amount of ITC available
No. Date Value Integrated Tax
Cess Integrated Tax
Cess
5A. Imports
5B. Received from SEZ Port code +No of BE=13 digits Assessable Value
6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments]
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]-If details furnished earlier were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received Description Value of supplies received from Composition taxable person Exempt supply Nil Rated supply Non GST supply
Details of original invoice /Bill of entry No
Revised details of invoice
Rate Taxable value
Amount Place of supply
Whether input or input service/ Capital goods/ Ineligible for ITC)
Amount of ITC available
Integrated Tax Central Tax State/UT Tax Cess
GSTIN No. Date GSTIN No. Date Value Integrated Tax
Central Tax
State/UT Tax Cess
7A. Inter-State supplies
7B. Intra-state supplies
8. ISD credit received
GSTIN of ISD
ISD Document Details
ISD Credit received Amount of eligible ITC
No. Date Integrated Tax
Central Tax
State/ UT Tax
Cess Integrated Tax
Central Tax
State/UT Tax
Cess
8A. ISD Invoice
8B. ISD Credit Note
9.TD and TCS Credit received
GSTIN of Deductor / GSTIN of eCommerce Operator Gross Value Sales Return Net Value Amount Integrated Tax Central Tax State Tax /UT Tax
9A. TDS
9B. TCS
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate Gross Advance Paid
Place of supply (Name of State)
Amount
Integrated Tax
Central Tax State/UT Tax Cess
(I) Information for the current month 10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter -State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC To be added to or reduced from output liability
Amount of ITC
Integrated Tax
Central Tax
State/UT Tax
CESS
A. Information for the current tax period (a) Amount in terms of rule 2(2) of ITC Rules To be added (b) Amount in terms of rule 4(1)(j)(ii) of ITC Rules To be added (c) Amount in terms of rule 7 (1) (m) of ITC Rules To be added (d) Amount in terms of rule 8(1) (h) of the ITC Rules To be added (e) Amount in terms of rule 7 (2)(a) of ITC Rules To be added (f) Amount in terms of rule 7(2)(b) of ITC Rules To be reduced (g) On account of amount paid subsequent to reversal of ITC To be reduced (h) Any other liability (Specify) ……
B. Amendment of information furnished in Table No 11 at S. No A in an earlier return Amendment is in respect of information furnished in the Month Specify the information you wish to amend (Drop down)
12. Addition and reduction of amount in output tax for mismatch and other reasons
Description Add to or reduce from output liability
Amount
Integrated Tax
Central Tax
State / UT Tax
CESS
(a) ITC claimed on mismatched/duplication of invoices/debit notes Add
(b) Tax liability on mismatched credit notes Add
(c) Reclaim on account of rectification of mismatched invoices/debit notes Reduce
(d) Reclaim on account of rectification of mismatched credit note Reduce
(e) Negative tax liability from previous tax periods Reduce
(f) Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period Reduce
13. HSN summary of inward supplies
Sr. No. HSN Description UQC Total Total Total Amount
(Optional if HSN is furnished)
Quantity value Taxable Value
Integrated Tax
Central Tax
State/UT Tax
Cess
Verification (by authorized signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom
Signatures……………………………… Place: Name of Authorized Signatory ….…………………… Date: Designation /Status……………………………………
Instructions
1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person
2. Table 3& 4 to capture information of: (i) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto-populated details received in GSTR-2A; (ii) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge; (iii) The recipient taxpayer has the following option to act on the auto populated information: a. Accept, b. Reject, c. Modify (if information provided by supplier is incorrect), or d. Keep the transaction pending for action (if goods or services have not been received) (iv) After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed; (v) The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods or services; (vi) Table 4A to be auto populated; (vii) In case of invoices added by recipient tax payer, Place of Supply (PoS) to be captured always except in case of supplies received from registered person, where it is required only if the same is different from the location of the recipient; (viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and (ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or input services or capital goods (including plant and machinery).
3. Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5.
4. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.
5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer.
6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions.
7. Table 7 captures information on a gross value level.
8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR-3 of the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
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