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
© 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
©	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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