Details of inward supplies of goods or services (Omitted)
GSTR – 02
GST
1[****]
*************
NOTES:-
1. Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as,
“PDF DOWNLOAD
”
=============
Document 1
1. GSTIN
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
Year
Month
3. Inward supplies received from a registered person other than the
supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTI Invoice Rat Taxabl
Amount of Tax
Place of Whether Amount of ITC available
details
e
e
supply input or
of
value
(Name
suppli N Dat Valu
Integrat Centr Stat CES
of
input Integrat
service/ed Tax
Centr
Stat Ces
al
e/ S
er
0 ee
ed tax
al e/
S
State/U
Capital
Tax
UT
Tax
UT
T)
goods
Tax
(incl plant
Tax
and
10
1 2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
egrated Cess
goods(incl.
Tax
plant and
machinery)/
Ineligible
for ITC
1
2
3
4
5
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 Revised details of Rat Taxabl
Amount
original
invoice
e
e
Place Whethe Amount of ITC available
of r input
invoice/Bill
value
Ces
of entry No
y service/
GSTI No Dat|GSTI No Dat|Valu
Integrat Centr State/UCes
ed Tax al Tax T Tax
suppl or input
Integrat Centr State/Us
Capital ed al Tax T Tax
Ne Need Tax
ITC)
1 23 4 56 7
8 9
10 11
12
1
14
15
16
17 18
19
3
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 goo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
State Tax /UT
Tax
Commerce
Operator
1
2
3
4
5
6
7
9A.
TDS
9B.
TCS
91
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of
supply
Rate
Gross
Advance
Place of
supply
Amount
Paid
1
2
(Name of Integrated Central
State/UT)
3
State/UT Tax
Cess
Tax
Tax
4
5
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)
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) 1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iption
Add to or
reduce
Amount
from
output Integrated Central State
CESS
liability
Tax
Tax
/UT
Tax
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
(c)
Reduce
mismatched invoices/debit notes
Reclaim on account of rectification of
(d)
Reduce
mismatched credit note
(e) Negative tax liability from previous tax periods
Reduce
Tax paid on advance in earlier tax periods and
(f) adjusted with tax on supplies made in current
Reduce
tax period
93
33
13. HSN summary of inward supplies
Sr. No. HSN Description UQC Total Total Total
Quantity value Taxable
(Optional
Amount
Value Integrated Central State/UT Cess
if HSN is
furnished)
Tax
Tax
Tax
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
information:
a. Accept,
b. Reject,
c. Modify (if information provided by supplier is incorrect), or
d. 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;
(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;
95
(viii) Recipient will have the option to accept invoices auto populated as well
as add invoices, pe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vided in case of export transactions.
7. Table 7 captures information on a gross value level.
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 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 repo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =