GSTR 2 Details of Inward supplies,purchase received

Posted on 29 May 2023 Category : Forms

Reverse charge

Details shall be auto populated from counterparty GSTR1 and GSTR 5

Auto
populated	Shall be auto populated from counterparty GSTR1 and GSTR5
	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)

Taxa

Amt

Rat

Rate

Amt

ds/S

ble

on of

ervi

value

recipi

unregi

supp

ces

stered

lier

supplie

Original

Revised Details

POS

Eligibil

Total Tax available

ITC available this

Invoice

IGST

CGST

SGST

(only

ity of

as ITC $

month $

ITC as

inputs/c

differ

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

(24)

)

ent

apital

IGST

CGST

SGS

IGST

CGS

SGST

goods/

from

input

the

service

locati

s/none

GSTI

No.

GST

No.

Dat

Valu

Goo

H="bottom" width="33">

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

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
Bill of entry/ Import report	IGST	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

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)

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

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

note

Note/

Invoice

ntial

ty for

available as

this month

(Debit

credit

Value

ITC

/Credit)

note

(Plus

(select

from

Minus)

drop

down as

Date

No.

Date

IGST

CGST

SGST

CGS

SGS

in Table

5 above)

Amt

(1)

(2)

(3)

(4)

(5)

(7)

(8)

(9)

(14)

(16

(17

(19)

(20)

)

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

<td valig

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

Note/ credit

edit)

(Plus or

(select

note

Minus)

from

GST

IGST

CGST

SGST

drop

IGS

down

as in

Amt

Table 5

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
	HSN Code/	Compounding	Taxable person	supply not	supply not
	SAC code	Compounding	Taxable person	supply not	supply not
	SAC code	Taxable person	not included in	included in Table	included in Table
		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

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)

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

Goods/

Taxable

TAX

unregistered

Code

No.

Date

Services

HSN/SAC

Value

IGST

CGST

SGST

supplier

of supply

Rat

Tax

Rat

Tax

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11

(12)

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. GSTIN……….. …

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

(13

(figures in Rs)

POS

Eligibility

Total Tax

ITC available

GSTIN/

Invoice

IGST

CGST

SGST

(only if

)

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

(16)

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

of ITC as

available as ITC

this month $

Name

different

inputs/capital

t from

goods/

unregister

input

IGS

CGS

SGS

IGS

CGS

SGS

the

services/no

Rate

Tax

Rate

Tax

Rate

Tax

customer

Date

No.

custom

supply

to be

made

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

location

supplier

recipient

(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

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

14. ITC Reversal

					(figures in Rs)
S.No	Description*		ITC Reversal
	Description*	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)

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:

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

Not to be furnished by compounding Taxable Person /ISD

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

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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