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ClearTaxGuideonFilingGSTR2onGSTPortal
AccordingtorevisedmodelGSTlaw,everyregisteredtaxablepersonisrequiredtofurnishdetailsofInwardSupplyforataxperiod.ReadMoreonGSTR2
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UpdatedonMay12,201703:53:09PM
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FurnishingDetailsofInwardSupply
Inourpreviousarticle,weunderstandthevariousheadingsofGSTR1(https://cleartax.in/s/gstr1/).Tofurtherourdiscussion,wearetakingupGSTR2.
AccordingtorevisedmodelGSTlaw,everyregisteredtaxablepersonisrequiredtofurnishdetailsofInwardSupplyforataxperiod.Thisreturnhastobefiledbythe
recipientof(goods/services)supplieswithin15daysfromtheendoftherelevanttaxperiod.Taxperiodheremeanstheendoftherelevantmonth.
4
MostoftheheadingsunderthisreturnareautopopulatedfromcounterpartyGSTreturn.
Belowwehaveexplainedeachheadingalongwiththedetailsrequiredtobereportedunder
GSTR2:
GSTIN(https://cleartax.in/s/knowyourgstin/)EachtaxpayerwillbeallottedastatewisePANbased15digitGoodsandServicesTaxpayerIdentification
Number(GSTIN).AformatofproposedGSTINhasbeenshownintheimagebelow.GSTINofthetaxpayerwillbeautopopulatedatthetimeofreturnfiling.
(https://wp.d.cleartax.co/s/knowyourgstin/gstin/)
FormatofGSTIN
NameoftheTaxpayerNameofthetaxpayer,willalsobeautopopulatedatthetimeofloggingintothecommonGSTPortal(https://www.gst.gov.in/).
TaxPeriod,Month,YearATaxablepersonisrequiredtoselectfromadropdowntherelevantmonthandyearrespectivelyforwhichGSTR1isbeingfiled.
InwardSuppliesfromRegisteredTaxablePersonMostoftheinwardsuppliesfromaregisteredtaxablepersonwillgetautopopulatedhere.This
informationwillflowfromGSTR1filedbythesupplier.Anyfurtherclaimcanbeaddedbytheregisteredpersoninthissectionwhichisnotautopopulatedasa
reasonof:
1.NonfilingofGSTR1bySupplier
2.SupplierfiledGSTR1,however,transactiongotmissed
Ineithercase,thebuyercanmanuallyincludethesedetails.SuppliertoowillgetanotificationtoacceptthisadditionormodificationinhisGSTR1Areturn.Also,if
thesupplyisreceivedinmorethanonelot,theinvoiceinformationshouldbereportedinthereturnperiodinwhichthelastlotisreceivedandrecordedinbooksof
accounts.
AmendmentstoDetailsofInwardSuppliesReceivedinEarlierTaxPeriodsUnderthishead,thetaxablepersoncanamendanydetailwithrespectto
goodsorservicesreceivedinearliermonths.Thisinformationcanbefilledmanually.Subsequently,thesupplierwillalsogetanotificationregardingthis
modification.AsupplierneedstoacceptthischangeinhisGSTR1Areturn.
Goods/CapitalGoodsreceivedfromOverseas(ImportofGoods)Anykindofimportofinputgoodsorcapitalgoodsinthepreviousmonthneedstobe
reportedunderthishead.ImportsareconsideredasinterstatesupplyunderGoodsandServicesTaxLaw.AccordingIGSTliabilitywillbedeterminedbasis
suchdeclaration.
AmendmentsinGoods/CapitalGoodsReceivedfromOverseas(Importofgoods)ofEarlierTaxPeriodsAnyamendmentinamount/taxcalculated
onimportedgoodscanbemadeunderthisheading.Here,theregisteredtaxablepersonisalsorequiredtofurnishdetailofallchangesinthebillofEntry/
ImportReport.
ServicesreceivedfromaSupplierLocatedOutsideIndia(ImportofServices)Anykindofimportofservicesinthepreviousmonthneedstobereported
underthishead.ModelGSTlawrequiresaServiceReceivertopayGSTifsuchservicesarereceivedfromapersonresidentoutsideIndia.Suchserviceswill
fallunderReverseChargeMechanismofthecollectionofGST.
AmendmentsinServicesReceivedfromaSupplierLocatedoutsideIndia(ImportofServices)ofEarlierTaxPeriodAnyamendmentinamount/tax
calculatedonimportedservicescanbemadeunderthisheading.Here,theregisteredtaxablepersonisalsorequiredtofurnishdetailofallchangesinthe
Invoice.AnyreductioninvalueofsupplywillresultinarefundofIGSTpaidearlier.
DetailsofDebit/CreditNotesThetaxablepersonisrequiredtoreportalldebitandcreditnoteswithrespecttoinwardsupplyhere.Anydebit/creditnote
issuedunderreversechargemechanismwillgetautopopulatedherefromcounterpartyGSTR1andGSTR5.
AmendmenttoDetailsofCredit/DebitNotesofearliertaxperiodsAnyamendmentindebit/creditnotepertainingtopreviousmonthsshallbereported
underthisheading.Thiswillmainlyincludethechangesmadeunderreversechargemechanismtransactions.Anyothermodificationwillbeautopopulated
here.
SuppliesReceivedfromUnregisteredPersonAllkindofsuppliesotherthanfromanormalregisteredtaxablepersonwillbereportedunderthisheading.
Thiswillincludesuppliesfromacompositiondealer,unregisteredperson,andotherexempt/nil/nonGSTsupplies.Also,bothinterstateandintrastate
suppliesneedtobereportedhere.
ShareyouropiniontohelpusprovideyoubetterGSTtraining&content TakeSurvey
https://cleartax.in/s/gstr2/ 1/4
6/7/2017 HowtofileGSTR2forInwardSuppliesGSTR2forPurchases
ISDCreditReceivedInputCreditreceivedfromanInputServiceDistributorregisteredunderGoodsandServicesTaxwillgetautopopulatedinthis
heading.Thesewillbescenarioswhereheadofficehasreceivedinputservicesandsomeportionofthiscreditistransferredtothebranchoffice.
TDSCreditReceivedThissectionwillonlybeapplicableincaseassesseeengagesinspecifiedcontractswithspecifiedpersons.Undersuchscenario,
receiverofgoodsand/orserviceswilldeductacertainpercentageoftransactionvalueasTaxDeductionatSource.Suchdeductorisfurtherrequiredtofurnish
detailofallTDScollectedinhisGSTR7.Allthisinformationwillgetautopopulatedhere.
TCSCreditReceivedThisheadingisapplicableonlytothemerchantsregisteredwithecommerceoperator.UnderGSTlaw,Ecommerceoperatoris
requiredtocollecttaxatsourceatthetimeofmakingpaymenttosuchmerchants.ReadourImpactAnalysisonEcommercemarketplacesellers,clickhere
5
Share (https://cleartax.in/s/impactofgstonecommercemarketplacesellers/).ThisinformationwillagainbeautopopulatedfromGSTR8ofEcommerce
This
operator.
ITCReceivedonanInvoiceonWhichPartialCreditAvailedEarlierAllinputcreditwhichwasdueasareasonofnonfilingofreturnfromthesupplierwill
fallunderthishead.Allinputtaxcredittakenearlierwillalsogetautopopulateduponchoosingtheinvoicenumber.
TaxLiabilityunderReverseChargeArisingonAccountofTimeofSupplywithoutReceiptofInvoice
AmendmentinTaxLiabilityUnderReverseChargearisingonaccountofTimeofSupplywithoutreceiptofInvoice
4 TaxAlreadyPaidThiswillincludeGSTwhichisalreadypaidunderReverseChargeinearliertaxperiodonaccountofthetimeofsupplyforwhichinvoices
arereceivedinthecurrentperiod.Itisimportanttonotethattaxliabilityinrespectofinvoicesissuedinthecurrentperiodshallbenetoftaxalreadypaidon
theoccurrenceoftimeofsupply.
ITCReversalAllkindofinputtaxreversalwillbereportedhere.Adropdownwillbeprovidedtoselectthereasonforreversal.Thisheadingwillalsoinclude
ITCreversalonaccountofexemptandnonbusinesssupplies.
AmendmentstoITCReversalRegisteredpersonunderGSTlawandmanuallyamendanyparticularswithrespecttoInputTaxCredit.Thesechangeswill
bemadeunderthisheading.
Someoftheotherkeypointersthatmustbenotedare:
1.GSTR2mustbefurnishedbythe15thofthemonthsucceedingthetaxperiod.
2.GSTR2innotrequiredtobefurnishedbyaCompoundingTaxablePersonandInputServiceDistributor
3.AutopopulationunderGSTR2wouldbedone,onthebasisofGSTR1ofcounterpartysupplier.
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