Details of inward supplies of goods or services (Omitted)
GSTR – 02
GST
1[****]
\n
\n
\n*************
\nNOTES:-
\n1. Omitted vide NOTIFICATION NO. 19\/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as,
\n“PDF DOWNLOAD
\n”
\n=============
\nDocument 1
\n1. GSTIN
\nForm GSTR-2
\n[See rule 60(1)]
\nDetails of inward supplies of goods or services
\n2. (a) Legal name of the registered person
\n(b) Trade name, if any
\nAuto populated
\nAuto populated
\nYear
\nMonth
\n3. Inward supplies received from a registered person other than the
\nsupplies attracting reverse charge
\n(Amount in Rs. for all Tables)
\nGSTI Invoice Rat Taxabl
\nAmount of Tax
\nPlace of Whether Amount of ITC available
\ndetails
\ne
\ne
\nsupply input or
\nof
\nvalue
\n(Name
\nsuppli N Dat Valu
\nIntegrat Centr Stat CES
\nof
\ninput Integrat
\nservice\/ed Tax
\nCentr
\nStat Ces
\nal
\ne\/ S
\ner
\n0 ee
\ned tax
\nal e\/
\nS
\nState\/U
\nCapital
\nTax
\nUT
\nTax
\nUT
\nT)
\ngoods
\nTax
\n(incl plant
\nTax
\nand
\n10
\n1 2<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egrated Cess = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nState Tax \/UT = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iption = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n information: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vided in case of export transactions. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Details of inward supplies of goods or services (Omitted)GSTR – 02GST1[****] ************* 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 … Continue reading “Details of inward supplies of goods or services (Omitted)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6435","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6435","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=6435"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6435\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\ngoods(incl.
\nTax
\nplant and
\nmachinery)\/
\nIneligible
\nfor ITC
\n1
\n2
\n3
\n4
\n5
\n7
\n8
\n9
\n10
\n11
\n5A. Imports
\n5B. Received from SEZ
\nPort code +No of BE=13 digits
\nAssessable
\nValue
\n6. Amendments to details of inward supplies furnished in returns for earlier tax periods in
\nTables 3, 4 and 5 [including debit notes\/credit notes issued and their subsequent
\namendments]
\nDetails of Revised details of Rat Taxabl
\nAmount
\noriginal
\ninvoice
\ne
\ne
\nPlace Whethe Amount of ITC available
\nof r input
\ninvoice\/Bill
\nvalue
\nCes
\nof entry No
\ny service\/
\nGSTI No Dat|GSTI No Dat|Valu
\nIntegrat Centr State\/UCes
\ned Tax al Tax T Tax
\nsuppl or input
\nIntegrat Centr State\/Us
\nCapital ed al Tax T Tax
\nNe Need Tax
\nITC)
\n1 23 4 56 7
\n8 9
\n10 11
\n12
\n1
\n14
\n15
\n16
\n17 18
\n19
\n3
\n6A. Supplies other than import of goods or goods received from SEZ [Information furnished in
\nTable 3 and 4 of earlier returns]- If details furnished earlier were incorrect
\n6B. Supplies by way of import of goods or goo<\/p>\n
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\nTax
\nCommerce
\nOperator
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n9A.
\nTDS
\n9B.
\nTCS
\n91
\n10. Consolidated Statement of Advances paid\/Advance adjusted on account of receipt of
\nsupply
\nRate
\nGross
\nAdvance
\nPlace of
\nsupply
\nAmount
\nPaid
\n1
\n2
\n(Name of Integrated Central
\nState\/UT)
\n3
\nState\/UT Tax
\nCess
\nTax
\nTax
\n4
\n5
\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
\nto 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
\ncurrent period [ reflected in Table 4 above]
\n10B (1). Intra-State Supplies (Rate Wise)
\n10B (2). Intra-State Supplies (Rate Wise)
\nII Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish
\nrevised information]
\nMonth
\nAmendment relating to information furnished
\nin S. No.(select)
\n10A(1) 10A(2) 1<\/p>\n
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\nAdd to or
\nreduce
\nAmount
\nfrom
\noutput Integrated Central State
\nCESS
\nliability
\nTax
\nTax
\n\/UT
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n(a)
\nITC claimed on mismatched\/duplication of
\ninvoices\/debit notes
\nAdd
\n(b)
\nTax liability on mismatched credit notes
\nAdd
\nReclaim on account of rectification of
\n(c)
\nReduce
\nmismatched invoices\/debit notes
\nReclaim on account of rectification of
\n(d)
\nReduce
\nmismatched credit note
\n(e) Negative tax liability from previous tax periods
\nReduce
\nTax paid on advance in earlier tax periods and
\n(f) adjusted with tax on supplies made in current
\nReduce
\ntax period
\n93
\n33
\n13. HSN summary of inward supplies
\nSr. No. HSN Description UQC Total Total Total
\nQuantity value Taxable
\n(Optional
\nAmount
\nValue Integrated Central State\/UT Cess
\nif HSN is
\nfurnished)
\nTax
\nTax
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and<\/p>\n
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\na. Accept,
\nb. Reject,
\nc. Modify (if information provided by supplier is incorrect), or
\nd. Keep the transaction pending for action (if goods or services have
\nnot been received)
\nAfter taking the action, recipient taxpayer will have to mention whether
\nhe is eligible to avail credit or not and if he is eligible to avail credit,
\nthen the amount of eligible credit against the tax mentioned in the
\ninvoice needs to be filed;
\nThe recipient taxpayer can also add invoices (not uploaded by the
\ncounterparty supplier) if he is in possession of invoices and have
\nreceived 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)
\nto be captured always except in case of supplies received from registered
\nperson, where it is required only if the same is different from the location of the
\nrecipient;
\n95
\n(viii) Recipient will have the option to accept invoices auto populated as well
\nas add invoices, pe<\/p>\n
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\n7. Table 7 captures information on a gross value level.
\n8. An option similar to Table 3 is not available in case of Table 8 and the credit
\nas distributed by ISD (whether eligible or ineligible) will be made available to
\nthe recipient unit and it will be required to re-determine the eligibility as well
\nas the amount eligible as ITC.
\n9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net
\nvalue columns are 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
\nto be populated in the Electronic Credit Ledger on submission of its return in
\nForm GSTR-3.
\n11. Recipient can claim less ITC on an invoice depending on its use i.e. whether
\nfor business purpose or non-business purpose.
\n12. Information of advance paid pertaining to reverse charge supplies and the tax
\npaid on it including adjustments against invoices issued should be repo<\/p>\n
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