GSTR-2 Return Format
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The document provides guidelines for the GSTR-2 form, which details inward supplies and purchases for GST compliance in India. It outlines the information required from taxable persons, including details of invoices, goods and services received, eligibility for input tax credit, and amendments for previous tax periods. The document also emphasizes the auto-population features and requirements for timely submission to ensure compliance with GST regulations.
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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
(figures in Rs)
GSTIN/
Name
of
unregister
ed
supplier
Invoice IGST CGST SGST
POS
(only if
differen
t from
the
location
of
recipien
t)
Eligibility
of ITC as
inputs/capit
al goods/
input
services/no
ne
Total Tax
available as ITC
$
ITC available
this month $
IGS
T
CGS
T
SGS
T
IGS
T
CGS
T
SGS
T
No
.
Dat
e
Valu
e
Goods/Servic
es
HS
N/
SAC
Taxab
le
value
Rat
e
Am
t
Rat
e
Amt Rat
e
Am
t
Amt Amt Amt Amt Amt Amt
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10
)
(11) (12
)
(13
)
(14) (15) (16) (17) (18) (19) (20) (21)
Other than supplies attracting reverse charge](https://image.slidesharecdn.com/gstr-2-return-format-170620140521/85/GSTR-2-Return-Format-1-320.jpg)
GSTR-2 Return Format
- 1. 19 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 (figures in Rs) GSTIN/ Name of unregister ed supplier Invoice IGST CGST SGST POS (only if differen t from the location of recipien t) Eligibility of ITC as inputs/capit al goods/ input services/no ne Total Tax available as ITC $ ITC available this month $ IGS T CGS T SGS T IGS T CGS T SGS T No . Dat e Valu e Goods/Servic es HS N/ SAC Taxab le value Rat e Am t Rat e Amt Rat e Am t Amt Amt Amt Amt Amt Amt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10 ) (11) (12 ) (13 ) (14) (15) (16) (17) (18) (19) (20) (21) Other than supplies attracting reverse charge
- 2. 20 Auto populated 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 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) Original Invoice Revised Details IGST CGST SGST POS (only if differ ent from the locati on of recipi en Eligibil ity of ITC as inputs/c apital goods/ input service s/none Total Tax available as ITC $ ITC available this month $ IGST CGST SGS T IGST CGS T SGST GSTI N of unregi stered supplie r No. Da te GST IN of supp lier No. Dat e Valu e Goo ds/S ervi ces HS N/ SA C Taxa ble value Ra te Amt Rat e Am t Rate Amt Amt Amt Amt Amt Amt Amt Shall be auto populated from counterparty GSTR1 and GSTR5 Shall be auto populated from counterparty GSTR1 and GSTR5
- 3. 21 $ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be 5. Goods /Capital goods received from Overseas (Import of goods) (figures in Rs) Bill of entry/ Import report IGST Eligibility of ITC as inputs/capital Total IGST available as ITC ITC available this month (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11 ) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) Other than supplies attracting reverse charge Auto popula ted 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 ted Others Shall be auto populated from counterparty GSTR1 and GSTR5 Shall be auto populated from counterparty GSTR1 and GSTR5
- 4. 22 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 Entry/ Import Report Revised Details of Bill of entry/ Import Report IGST Eligibility of ITC as inputs/capital goods/none Total IGST available as ITC ITC available this month No. Date No. Date Value HSN Taxable value Rate Amt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
- 5. 23 6. Services received from a supplier located outside India (Import of services) (figures in Rs) Invoice IGST ITC Admissibility No Date Value SAC Taxable value Rate Amt Total ITC Admissible as input services/none ITC admissible this month (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 No Date No Date Value SAC Taxable value Rate Amt Total ITC Admissible as input services/none ITC admissible this month (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
- 6. 24 7. Details of Credit/Debit Notes (figures in Rs) GST IN Type of note (Debit /Credit) Debit Note/ credit note Original Invoice Differe ntial Value (Plus or Minus) Differential Tax Eligibili ty for ITC (select from drop down as in Table 5 above) Total Tax available as ITC ITC available this month No . Date No. Date IGST CGST SGST IG ST CG ST SG ST IG ST CGS T SGS T Ra te A mt Ra te A mt Ra te A mt A mt Am t Am t A mt Amt Amt (1) (2) (3) (4) (5) (7) (8) (9) (1 0) (1 1) (1 2) (1 3) (14) (1 5) (16 ) (17 ) (1 8) (19) (20) Other than reverse charge Reverse charge Details shall be auto populated from counterparty GSTR1 and GSTR 5
- 7. 25 7A. Amendment to Details of Credit/Debit Notes of earlier tax periods Original Debit Note/ credit note Revised Details of original Debit Note/ credit note Type of note (Debit/Cr edit) Differen tial Value (Plus or Minus) Differential Tax Eligibi lity for ITC (select from drop down as in Table 5 above) Total Tax available as ITC ITC available this month GST IN N o. Da te GST IN N o. Da te IGST CGST SGST IGS T CG ST SG ST IGS T CG ST SG ST Ra te A mt Ra te A mt Ra te A mt Am t Amt Amt Am t Amt Amt (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 Reverse charge Details shall be auto populated from counterparty GSTR1 and GSTR 5
- 8. 26 8. Supplies received from composition taxable person/unregistered person & other exempt/nil/non GST supplies (figures in Rs) HSN Code/ SAC code Value of supplies received from Description Compounding Taxable person Unregistered Taxable person not included in Table 4 above Any exempt supply not included in Table 4 above Any nil rated supply not included in Table 4 above Non GST Supply (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 (claimed) Shall be auto populated from counterparty ISD return
- 9. 27 10(1) TDS Credit received (figures in Rs) GSTIN of deductor Invoice/Document Date of Payment made to the deductee Value on which TDS has been deducted TDS_IGST TDS_CGST TDS_SGST No Date Value Rate Amt Rate Amt Rate Amt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 10(2) TCS Credit received (figures in Rs) GSTIN of E- commerce portal Merchant ID allocated by e-commerce portal Gross Value of Supplies Taxable Value on which TCS has been deducted TCS_IGST TCS_CGST TCS_SGST Rate Amt Rate Amt Rate Amt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Shall be auto populated from counterparty TDS return
- 10. 28 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) 12. Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice (figures in Rs) GSTIN/Name of unregistered supplier State Code Document No. Document Date Goods/ Services HSN/SAC of supply Taxable Value TAX IGST CGST SGST Rat e Ta x Rat e Tax Rat e Tax (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11 ) (12) (13 ) 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. ITC taken earlier shall be auto populated upon choosing the invoice number return
- 11. 29 12A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice (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 No. Invoice Date Transaction id (A number assigned by the system when tax was paid) TAX Paid on Time of Supply IGST CGST SGST 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 Original Details Revised Details Taxable Value TAX GSTIN/ Name of customer Docum ent No. Docu ment Date GSTIN / Name of custom er State Cod e Docu ment No. Date Goods /Servic es HSN/S AC of supply to be made IGST CGST SGST Rate Tax Rate Tax Rate Tax (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)
- 12. 30 14. ITC Reversal (figures in Rs) S.No Description* ITC Reversal 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) 1 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)
- 13. 31 Note: 1. To be furnished by the 15th of the month succeeding the tax period 2. Not to be furnished by compounding Taxable Person /ISD 3. Auto-population would be done, on the basis of GSTR1 of counter-party supplier. 4. 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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