Form GSTR-02
Details of inward supplies of taxable goods and/or services claiming input tax credit
Bills
Draft GST Return Formats
Form GSTR-02 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Details of inward supplies of taxable goods and/or services claiming input tax credit
–
=============
Document 1
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
GSTIN/
Name
of
unregister
ed
supplier
Invoice
IGST CGST
POS
Eligibility Total Tax
(figures in Rs)
ITC available
SGST (only if of ITC as available as ITC this month $
differen inputs/capit$
al goods/
input IGS CGS SGS IGS CGS SGS
services/no
TT
t from
the
locatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Revised Details
IGST CGST
POS
SGST (only
if
differ
ent
from
Eligibil Total Tax available
ity of as ITC $
ITC as
inputs/ch
apital
goods/
input
the service
(figures in Rs)
ITC available this
month $
IGST CGST SGS IGST CGS SGST
T
T
GSTI No. Da GST No. Dat ValuGooHS Taxa Ra Amt Rat Am Rate Amt locati s/none Amt
N
te IN
of
of
unregi
supp
stered
lier
supplie
r
e
e
ds/SN/ ble te
ervi SA value
ces C
20
e
t
on of
recipi
en
Amt Amt Amt Amt Amt
20
|| (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
a shall be ato populated from counterparty CSTRI and GSTERS
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 GSTRS
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
missibility
No
Date
Value
SAC
Taxable
value
Rate
Amt
Total ITC
Admissible as input
services/none
ITC admissible
this month
( ) ( ) ( ) (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
No
Date
No
Date
Value
SAC
Taxable
value
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
23
ITC Admissibility
Total ITC
Admissible as
input
services/none
(10)
ITC admissible
this month
(11)
7. Details of Credit/Debit Notes
GST
IN
Type of
note
(Debit
/Credit)
Debit
Note/
credit
note
Original
Invoice
Differe
Differential Tax
ntial
Value
(Plus
(1)
No Date No.
Date
(2) (3)
Other than reverse charge
F
or
Minus)
IGST CGST SGST
Eligibili
ty for
Total Tax
available as
ITC
(figures in Rs)
ITC available
this month
ITC
(select
from
drop
down as
IG CG SG IG CGS SGS
A Am Am A Amt Am
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
auto populated from counterparty ISTRI and GSTR 5
Reverse charge
25
8. Supplies received from composition taxable person/unregistered person & other exempt/nil/non GST supplies
Value of supplies received from
Unregistered
Any exempt
supply not
included in Table
4 above
(5)
Any nil rated
supply not
included in Table
4 above
(6)
Description
HSN Code/
SAC code
Compounding
Taxable person
Taxable person
not included in
Table 4 above
(3)
(4)
(1)
Interstate supplies
Intrastate supplies
9. ISD credit received
Auto populated
Not auto
(claimed)
(figures in Rs)
Non GST Supply
(7)
(figures in Rs)
GSTIN_ISD
Invoice/Document details
SAC
ISD Credit
No
(1)
(2)
Date
(3)
IGST
CGST
SGST
(4)
(5)
(6)
populated
Shall be auto populated from counterparty ISD return
26
10(1) TDS Credit received
GSTIN
Invoice/Document
of deductor
Date of
Payment
Value on which TDS IGST
TDS_CGST
(figures in Rs)
TDS SGST
TDS has been
No
Date
Value
made to the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate
Goods/
Services
HSN/SAC
of supply
Taxable
Value
IGST
TAX
CGST
(figures in Rs)
SGST
Rat Ta Rat Tax Rat Tax
(0) 2) 0 4900)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.
28
12A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice
Revised Details
Original Details
Taxable TAX
Value
GSTIN/ Docum Docu
Name of ent No. ment
customer
Date
GSTIN State Docu Date
/Name Cod ment
Goods
HSN/S
/Servic AC
IGST
Rate
CGST
SGST
Tax Rate Tax Rate Tax
of
custom
er
e
No.
es
of
supply
to be
made
( (1) (2) (3) (4) (5) (7) (8) 09) (10) (11) (12) (13) (14) (15) (16)
(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 assigne
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =