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
\n
\n –
\n=============
\nDocument 1
\nGovernment of India\/State
\nDepartment of
\nFORM GSTR-2
\n[See Rule…..]
\nDETAILS OF INWARD SUPPLIES\/PURCHASES RECEIVED
\n1. GSTIN
\n2. Name of Taxable Person……..
\n(S. No. 1 and 2 will be auto-populated on logging)
\n3. Period:
\nMonth………
\nYear
\n4. From Registered Taxable Persons including supplies received from unregistered person in case of reverse charge
\nGSTIN\/
\nName
\nof
\nunregister
\ned
\nsupplier
\nInvoice
\nIGST CGST
\nPOS
\nEligibility Total Tax
\n(figures in Rs)
\nITC available
\nSGST (only if of ITC as available as ITC this month $
\ndifferen inputs\/capit$
\nal goods\/
\ninput IGS CGS SGS IGS CGS SGS
\nservices\/no
\nTT
\nt from
\nthe
\nlocatio<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nRevised Details = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n missibility = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n auto populated from counterparty ISTRI and GSTR 5 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ate = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Form GSTR-02Details of inward supplies of taxable goods and\/or services claiming input tax creditBillsDraft GST Return FormatsForm 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 … Continue reading “Details of inward supplies of taxable goods and\/or services claiming input tax credit”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1612","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1612","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1612"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1612\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nIGST CGST
\nPOS
\nSGST (only
\nif
\ndiffer
\nent
\nfrom
\nEligibil Total Tax available
\nity of as ITC $
\nITC as
\ninputs\/ch
\napital
\ngoods\/
\ninput
\nthe service
\n(figures in Rs)
\nITC available this
\nmonth $
\nIGST CGST SGS IGST CGS SGST
\nT
\nT
\nGSTI No. Da GST No. Dat ValuGooHS Taxa Ra Amt Rat Am Rate Amt locati s\/none Amt
\nN
\nte IN
\nof
\nof
\nunregi
\nsupp
\nstered
\nlier
\nsupplie
\nr
\ne
\ne
\nds\/SN\/ ble te
\nervi SA value
\nces C
\n20
\ne
\nt
\non of
\nrecipi
\nen
\nAmt Amt Amt Amt Amt
\n20
\n|| (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11 (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24)
\nOther than supplies attracting reverse charge
\nAuto
\npopula
\na shall be ato populated from counterparty CSTRI and GSTERS
\nted
\nNot
\nauto
\npopula
\nted
\n(Claim
\ned)
\nSupplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered
\nTaxable person)
\nAuto
\npopula
\nted
\nOthers
\nShall be auto populated from counterparty GSTR1 and GSTRS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNo
\nDate
\nValue
\nSAC
\nTaxable
\nvalue
\nRate
\nAmt
\nTotal ITC
\nAdmissible as input
\nservices\/none
\nITC admissible
\nthis month
\n( ) ( ) ( ) (4) (5) (6) (7) (8) (9)
\n6A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax
\nperiods
\n(figures in Rs)
\nOriginal Invoice
\nRevised details of Invoice
\nIGST
\nNo
\nDate
\nNo
\nDate
\nValue
\nSAC
\nTaxable
\nvalue
\nRate
\nAmt
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n23
\nITC Admissibility
\nTotal ITC
\nAdmissible as
\ninput
\nservices\/none
\n(10)
\nITC admissible
\nthis month
\n(11)
\n7. Details of Credit\/Debit Notes
\nGST
\nIN
\nType of
\nnote
\n(Debit
\n\/Credit)
\nDebit
\nNote\/
\ncredit
\nnote
\nOriginal
\nInvoice
\nDiffere
\nDifferential Tax
\nntial
\nValue
\n(Plus
\n(1)
\nNo Date No.
\nDate
\n(2) (3)
\nOther than reverse charge
\nF
\nor
\nMinus)
\nIGST CGST SGST
\nEligibili
\nty for
\nTotal Tax
\navailable as
\nITC
\n(figures in Rs)
\nITC available
\nthis month
\nITC
\n(select
\nfrom
\ndrop
\ndown as
\nIG CG SG IG CGS SGS
\nA Am Am A Amt Am<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nReverse charge
\n25
\n8. Supplies received from composition taxable person\/unregistered person & other exempt\/nil\/non GST supplies
\nValue of supplies received from
\nUnregistered
\nAny exempt
\nsupply not
\nincluded in Table
\n4 above
\n(5)
\nAny nil rated
\nsupply not
\nincluded in Table
\n4 above
\n(6)
\nDescription
\nHSN Code\/
\nSAC code
\nCompounding
\nTaxable person
\nTaxable person
\nnot included in
\nTable 4 above
\n(3)
\n(4)
\n(1)
\nInterstate supplies
\nIntrastate supplies
\n9. ISD credit received
\nAuto populated
\nNot auto
\n(claimed)
\n(figures in Rs)
\nNon GST Supply
\n(7)
\n(figures in Rs)
\nGSTIN_ISD
\nInvoice\/Document details
\nSAC
\nISD Credit
\nNo
\n(1)
\n(2)
\nDate
\n(3)
\nIGST
\nCGST
\nSGST
\n(4)
\n(5)
\n(6)
\npopulated
\nShall be auto populated from counterparty ISD return
\n26
\n10(1) TDS Credit received
\nGSTIN
\nInvoice\/Document
\nof deductor
\nDate of
\nPayment
\nValue on which TDS IGST
\nTDS_CGST
\n(figures in Rs)
\nTDS SGST
\nTDS has been
\nNo
\nDate
\nValue
\nmade to the\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGoods\/
\nServices
\nHSN\/SAC
\nof supply
\nTaxable
\nValue
\nIGST
\nTAX
\nCGST
\n(figures in Rs)
\nSGST
\nRat Ta Rat Tax Rat Tax
\n(0) 2) 0 4900)8) 9 10 11 12 13
\nNote: A transaction id would be generated by system for each transaction on which tax is paid in advance\/on account of time of supply.
\n28
\n12A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice
\nRevised Details
\nOriginal Details
\nTaxable TAX
\nValue
\nGSTIN\/ Docum Docu
\nName of ent No. ment
\ncustomer
\nDate
\nGSTIN State Docu Date
\n\/Name Cod ment
\nGoods
\nHSN\/S
\n\/Servic AC
\nIGST
\nRate
\nCGST
\nSGST
\nTax Rate Tax Rate Tax
\nof
\ncustom
\ner
\ne
\nNo.
\nes
\nof
\nsupply
\nto be
\nmade
\n( (1) (2) (3) (4) (5) (7) (8) 09) (10) (11) (12) (13) (14) (15) (16)
\n(figures in Rs)
\n13. Tax already paid under Reverse Charge in earlier tax periods on account of time of supply for which invoices issued
\nin the current period
\n(figures in Rs)
\nInvoice
\nNo.
\nInvoice
\nDate
\nTransaction id
\n(A number assigne<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n