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
\n –
\n=============
\nDocument 1
\n1. GSTIN
\nForm GSTR-2
\n[See Rule…..]
\nDetails of inward supplies of goods or services
\nYear
\nMonth
\n2. (a) Legal name of the registered person
\n(b) Trade name, if any
\nAuto populated
\nAuto populated
\n3. Inward supplies received from a registered person other than the supplies
\nattracting reverse charge
\n(Amount in Rs. for all Tables)
\nAmount of Tax
\nPlace of Whether input
\nsupply or input
\nAmount of ITC available
\nGSTIN Invoice details Rate Taxable
\nof
\nvalue
\nsupplier
\nNo Date Value
\ntax
\nIntegrated Central State\/ CESS
\nTax UT
\nTax
\n1
\n23
\n4
\n5
\n6
\n7
\n8
\nTax
\n(Name service\/Capital Integrated Central State\/ Cess
\nof goods (incl
\nTax UT Tax
\nState)
\nplant and
\nmachinery)\/
\nIneligible for
\nITC
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\nRate Taxable
\nvalue
\nGSTIN
\n4. Inward supplies on which tax is to be paid on reverse char<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n of invoices\/debit notes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t been received) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n distributed by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GSTR-02Details of inward supplies of goods or servicesBillsFormsGSTR-02 of GST – Returns – Final Draft Rules 3-6-2017Form GSTR-2 – ============= 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 … Continue reading “Details of inward supplies of goods or services”<\/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-3562","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3562","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=3562"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3562\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n[including debit notes\/credit notes issued and their subsequent amendments]
\nDetails of
\noriginal invoice
\n\/Bill of entry No
\nRevised details of Rate Taxable
\ninvoice
\nGSTIN No. Date GSTIN No. Date Value
\nvalue
\nAmount
\nPlace Whether
\nof input or
\nsupply
\nAmount of ITC available
\ninput
\nservice\/
\nCess
\nTax
\nIntegrated Central State\/UT|Cess
\nTax
\nTax
\nIntegrated Central State\/UT
\nCapital
\nTax Tax Tax
\ngoods\/
\nIneligible
\n123456789 10 11 12 13 14 for ITC) 16 17 18
\n6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]-If
\ndetails furnished earlier were incorrect
\n19
\n6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details
\nfurnished earlier were incorrect
\n6C. Debit Notes\/Credit Notes [original]
\n6D. Debit Notes\/ Credit Notes [amendment of debit notes\/credit <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAmount
\nIntegrated
\nTax
\nCentral Tax
\nState\/UT Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n(I)
\n10A.
\nInformation for the current month
\nAdvance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
\n10A (1). Intra-State supplies (Rate Wise)
\n10A (2). Inter -State Supplies (Rate Wise)
\n10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [
\nreflected in Table 4 above]
\n10B (1). Intra-State Supplies (Rate Wise)
\n10B (2). Intra-State Supplies (Rate Wise)
\n16
\nII Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]
\nAmendment relating to information furnished in S.
\nMonth
\nNo.(select)
\n10A(1) 10A(2) 10(B1) 10B(2)
\n11. Input Tax Credit Reversal \/ Reclaim
\nDescription for reversal of ITC
\nTo be added to or
\nAmount of ITC
\n1
\nA. Information for the current tax period
\n(a) Amount in terms of rule 2(2) of ITC Rules
\n(b) Amount in terms of r<\/p>\n
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\nTax liability on mismatched credit notes
\nAdd
\nAdd
\nReclaim on account of rectification of mismatched invoices\/debit
\n(c)
\nReduce
\nnotes
\n(d)
\nReclaim on account of rectification of mismatched credit note
\nReduce
\n(e)
\nNegative tax liability from previous tax periods
\nReduce
\n(f)
\nTax paid on advance in earlier tax periods and adjusted with tax on
\nsupplies made in current tax period
\nReduce
\n13. HSN summary of inward supplies
\nSr. No. HSN Description UQC Total Total Total Amount
\n17
\n(Optional
\nif HSN is
\nfurnished)
\nQuantity value
\nTaxable Integrated Central
\nValue
\nState\/UT Cess
\nTax
\nTax
\nTax
\n1234567891011
\nVerification (by authorized signatory)
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
\nmy knowledge and belief and nothing has been concealed therefrom
\nPlace:
\nDate:
\nSignatures.
\nName of Authorized Signatory.
\nDesignation\/Status…
\n18
\nInstructions –
\n1. Terms used:
\na. GSTIN:
\nGoods<\/p>\n
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\nAfter taking the action, recipient taxpayer will have to mention whether he is eligible to
\navail credit or not and if he is eligible to avail credit, then the amount of eligible credit
\nagainst the tax mentioned in the invoice needs to be filed;
\nThe recipient taxpayer can also add invoices (not uploaded by the counterparty supplier)
\nif he is in possession of invoices and have received the goods or services;
\nTable 4A to be auto populated;
\n(vii) In case of invoices added by recipient tax payer, Place of Supply (POS) to be captured
\nalways except in case of supplies received from registered person, where it is required only if the
\nsame is different from the location of the recipient;
\n(viii) Recipient will have the option to accept invoices auto populated as well as add invoices,
\npertaining to reverse charge only when the time of supply arises in terms of section 12 or
\n13 of the Act; and
\n(ix)
\nRecipient tax payer is required to declare in Column No. 12 whether t<\/p>\n
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\nISD (whether eligible or ineligible) will be made available to the recipient unit and it will be
\nrequired to re-determine the eligibility as well as the amount eligible as ITC.
\n9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns
\nare not applicable in case of tax deducted at source in Table 9.
\n10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated
\nin the Electronic Credit Ledger on submission of its return in Form GSTR-3.
\n11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business
\npurpose or non-business purpose.
\n12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it
\nincluding adjustments against invoices issued should be reported in Table 10.
\n13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability
\ndue to rectification of mismatch on account of filing of GSTR-<\/p>\n
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