GSTR-02
Details of inward supplies of goods or services
Bills
Forms
GSTR-02 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-2
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Document 1
1. GSTIN
Form GSTR-2
[See Rule…..]
Details of inward supplies of goods or services
Year
Month
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for all Tables)
Amount of Tax
Place of Whether input
supply or input
Amount of ITC available
GSTIN Invoice details Rate Taxable
of
value
supplier
No Date Value
tax
Integrated Central State/ CESS
Tax UT
Tax
1
23
4
5
6
7
8
Tax
(Name service/Capital Integrated Central State/ Cess
of goods (incl
Tax UT Tax
State)
plant and
machinery)/
Ineligible for
ITC
10
11
12
13
14
15
16
Rate Taxable
value
GSTIN
4. Inward supplies on which tax is to be paid on reverse char
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f 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 Rate Taxable
invoice
GSTIN No. Date GSTIN No. Date Value
value
Amount
Place Whether
of input or
supply
Amount of ITC available
input
service/
Cess
Tax
Integrated Central State/UT|Cess
Tax
Tax
Integrated Central State/UT
Capital
Tax Tax Tax
goods/
Ineligible
123456789 10 11 12 13 14 for ITC) 16 17 18
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
19
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
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)
Amount
Integrated
Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
(I)
10A.
Information for the current month
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)
16
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]
Amendment relating to information furnished in S.
Month
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
Amount of ITC
1
A. Information for the current tax period
(a) Amount in terms of rule 2(2) of ITC Rules
(b) Amount in terms of r
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n of invoices/debit notes
Tax liability on mismatched credit notes
Add
Add
Reclaim on account of rectification of mismatched invoices/debit
(c)
Reduce
notes
(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 UQC Total Total Total Amount
17
(Optional
if HSN is
furnished)
Quantity value
Taxable Integrated Central
Value
State/UT Cess
Tax
Tax
Tax
1234567891011
Verification (by authorized signatory)
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
Place:
Date:
Signatures.
Name of Authorized Signatory.
Designation/Status…
18
Instructions –
1. Terms used:
a. GSTIN:
Goods
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t 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;
(vii) 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;
(viii) 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
(ix)
Recipient tax payer is required to declare in Column No. 12 whether t
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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 ITC.
9. TDS and TCS credit would be auto-populated in Table 9. 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 i.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 10.
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-
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