Form GSTR-2 (Details of inward supplies of goods or services)

Form GSTR-2

[See rule 60(1)]

 

 

 

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)

 

GSTI N of suppli er	Invoice details			Rat e	Taxabl e   value	Amount of Tax				Place of supply (Name of  State/U T)	Whether input or input service/ Capital goods (incl plant and machiner y)/  Ineligible for ITC	Amount of ITC available
												Integrat ed Tax	Centr al Tax	Stat e/ UT Tax	Ces s
	N o	Dat e	Valu e			Integrat ed tax	Centr al Tax	Stat e/ UT Tax	CES S
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16

 

 

 

4.                   Inward supplies on which tax is to be paid on reverse charge

GSTI N of suppli er	Invoice details			Rat e	Taxabl e   value	Amount of Tax				Place of supply (Name of  State/U T)	Whether input or input service/ Capital goods (incl. plant and machiner y)/  Ineligible for ITC	Amount of ITC available
												Integrat ed Tax	Centr al Tax	Stat e/ UT Tax	Ces s
	N o	Dat e	Valu e			Integrat ed tax	Centr al Tax	Stat e/ UT Tax	CES S
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16
4A. Inward supplies received from a registered supplier (attracting  reverse charge)

 

4B. Inward supplies received from an unregistered supplier

4C. Import of service

 

 

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
1	2	3	4	5	6	7	8	9	10	11
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]

 

 

Details of original invoice /Bill of entry No			Revised details of invoice				Rat e	Taxabl e   value	Amount				Place of suppl y	Whethe r input or input service/ Capital goods/ Ineligib le for ITC)	Amount of ITC available
															Integrat ed Tax	Centr al Tax	State/U T Tax	Ces s
GSTI N	No .	Dat e	GSTI N	No .	Dat e	Valu e			Integrat ed Tax	Centr al Tax	State/U T Tax	Ces s
1	2	3	4	5	6	7	8	9	10	11	12	1 3	14	15	16	17	18	19
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
1	2	3	4	5
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
1	2	3	4	5	6	7	8	9	10	11
8A. ISD Invoice
8B. ISD Credit Note

 

 

9. TDS and TCS Credit received

 

 

GSTIN of Deductor / GSTIN of e- Commerce Operator	Gross Value	Sales Return	Net Value	Amount
				Integrated Tax	Central Tax	State Tax /UT Tax
1	2	3	4	5	6	7
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/UT)

Amount

Integrated Tax

Central Tax

State/UT Tax

Cess

1

2

3

4

5

6

7

(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
1	2	3	4	5	6
A.   Information for the current tax period
(a) Amount in terms of rule 37(2)	To be added
(b) Amount in terms of rule 39(1)(j)(ii)	To be added
(c) Amount in terms of rule 42 (1) (m)	To be added
(d) Amount in terms of rule 43(1) (h)	To be added
(e) Amount in terms of rule 42 (2)(a)	To be added
(f) Amount in terms of rule 42(2)(b)	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
1		2	3	4	5	6
(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 (Optional  if HSN is furnished)	UQC	Total Quantity	Total value	Total Taxable Value	Amount
							Integrated Tax	Central Tax	State/UT Tax	Cess
1	2	3	4	5	6	7	8	9	10	11

 

Verification

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 Authorised Signatory

Date:                                                                       Designation /Status

 

Instructions –

1. Terms used:
   1. GSTIN: Goods and Services Tax Identification Number
   2. UIN: Unique Identity Number
   3. UQC: Unit Quantity Code
   4. HSN: Harmonized System of Nomenclature
   5. POS: Place of Supply (Respective State)
   6. B to B: From one registered person to another registered person
   7. B to C: From registered person to unregistered person
2. Table 3 & 4 to capture information  of:

• 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;
• Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse  charge;
• The recipient taxpayer has the following option to act on the auto populated information:
  1. Accept,
  2. Reject,
  3. Modify (if information provided by supplier is incorrect), or
  4. Keep the transaction pending for action (if goods or services have not been received)
• 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;
• 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;
• Table 4A to be auto populated;
• 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;

 

• 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
• Recipient tax payer is required to declare in Column 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
4. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry
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
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
7. Table 7 captures information on a gross value
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
9. TDS and TCS credit would be auto-populated in Table 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 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
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
14. Reporting criteria of HSN will be same as reported in  GSTR-1.

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