FORM GSTR-2
[See Rule… ]
(S. No. 1 and 2 will be auto-populated on logging)
Period: Month……… Year ……
- From Registered Taxable Persons including supplies received from unregistered person in case of reverse charge
(figures in Rs)
| GSTIN/ Name of unregister ed supplier | Invoice | IGST | CGST | SGST | POS (only if differen t from the location of recipien t) | Eligibility of ITC as inputs/capit al goods/ input services/no ne | Total Tax available as ITC $ | ITC available this month $ | ||||||||||||
| IGS T | CGS T | SGS T | IGS T | CGS T | SGS T | |||||||||||||||
| No . | Dat e | Valu e | Goods/Servic es | HS N/ SAC | Taxab le value | Rat e | Am t | Rat e | Amt | Rat e | Am t | Amt | Amt | Amt | Amt | Amt | Amt | |||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10 ) | (11) | (12 ) | (13 ) | (14) | (15) | (16) | (17) | (18) | (19) | (20) | (21) |
| Auto populated | Shall be auto po | pulate | d from cou | nterp | arty GS | TR1 | and GS | TR5 | ||||||||||||
| Not auto populated (Claimed) |
Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person)
| Auto populated | Shal | l be auto populated fro | m counterparty GS | TR1 and G | STR5 | ||||
| Others |
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.
4A. Amendments to details of inward supplies received in earlier tax periods
(figures in Rs)
| Original Invoice | Revised Details | IGST | CGST | SGST | POS (only if differ ent from the locati on of recipi en | Eligibil ity of ITC as inputs/c apital goods/ input service s/none | Total Tax available as ITC $ | ITC available this month $ | |||||||||||||||
| IGST | CGST | SGS T | IGST | CGS T | SGST | ||||||||||||||||||
| GSTI N of unregi stered supplie r | No. | Da te | GST IN of supp lier | No. | Dat e | Valu e | Goo ds/S ervi ces | HS N/ SA C | Taxa ble value | Ra te | Amt | Rat e | Am t | Rate | Amt | Amt | Amt | Amt | Amt | Amt | Amt | ||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11 ) | (12) | (13) | (14) | (15) | (16) | (17) | (18) | (19) | (20) | (21) | (22) | (23) | (24) |
Other than supplies attracting reverse charge
| Auto popula ted Shall be au to po pulated f rom c ounterp arty GS TR1 and GS TR5 Not auto popula ted (Claim ed) Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person) Auto popula ted Sh all b e aut o popula ed fr om cou nterpar ty GS TR1 and GSTR 5 Others |
t
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
- Goods /Capital goods received from Overseas (Import of goods)
(figures in Rs)
| Bill of entry/ Import report | IGST | Eligibility of ITC as inputs/capital | Total IGST available as ITC | ITC available this month |
| No. | Date | Value | HSN | Taxable value | Rate | Amt | goods/none | ||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
5A. Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods
(figures in Rs)
| Original Bill of Entry/ Import Report | Revised Details of Bill of entry/ Import Report | IGST | Eligibility of ITC as inputs/capital goods/none | Total IGST available as ITC | ITC available this month | ||||||
| No. | Date | No. | Date | Value | HSN | Taxable value | Rate | Amt | |||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) |
- Services received from a supplier located outside India (Import of services)
(figures in Rs)
| Invoice | IGST | ITC Admissibility | ||||||
| No | Date | Value | SAC | Taxable value | Rate | Amt | Total ITC Admissible as input services/none | ITC admissible this month |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
(figures in Rs)
| Original Invoice | Revised details of Invoice | IGST | ITC Admissibility | |||||||
| No | Date | No | Date | Value | SAC | Taxable value | Rate | Amt | Total ITC Admissible as input services/none | ITC admissible this month |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
- Details of Credit/Debit Notes
(figures in Rs)
| GST IN | Type of note (Debit /Credit) | Debit Note/ credit note | Original Invoice | Differe ntial Value (Plus or Minus) | Differential Tax | Eligibili ty for ITC (select from drop down as in Table 5 above) | Total Tax available as ITC | ITC available this month | |||||||||||
| No . | Date | No. | Date | IGST | CGST | SGST | IG ST | CG ST | SG ST | IG ST | CGS T | SGS T | |||||||
| Ra te | A mt | Ra te | A mt | Ra te | A mt | A mt | Am t | Am t | A mt | Amt | Amt | ||||||||
| (1) | (2) | (3) | (4) | (5) | (7) | (8) | (9) | (1 0) | (1 1) | (1 2) | (1 3) | (14) | (1 5) | (16 ) | (17 ) | (1 8) | (19) | (20) | |
| Other than reverse charge | |||||||||||||||||||
| Reverse charge | |||||||||||||||||||
| Detai | ls shall be | auto populat | ed from | coun | terpar | ty GS | TR1 an | d GST | R 5 |
7A. Amendment to Details of Credit/Debit Notes of earlier tax periods
| Original Debit Note/ credit note | Revised Details of original Debit Note/ credit note | Type of note (Debit/Cr edit) | Differen tial Value (Plus or Minus) | Differential Tax | Eligibi lity for ITC (select from drop down as in Table 5 above) | Total Tax available as ITC | ITC available this month | |||||||||||||
| GST IN | N o. | Da te | GST IN | N o. | Da te | IGST | CGST | SGST | IGS T | CG ST | SG ST | IGS T | CG ST | SG ST | ||||||
| Ra te | A mt | Ra te | A mt | Ra te | A mt | Am t | Amt | Amt | Am t | Amt | Amt | |||||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14) | (15) | (16) | (17) | (18) | (19) | (20) | (21) |
| Other than reverse charge | |||||||||||||||||||
| Det | ails shall be a | uto popu | lated | from co | unter | party GS | TR1 | and GSTR 5 | |||||||||||
| Reverse charge | |||||||||||||||||||
- Supplies received from composition taxable person/unregistered person & other exempt/nil/non GST supplies
(figures in Rs)
| HSN Code/ SAC code | Value of supplies received from | |||||
| Description | Compounding Taxable person | Unregistered Taxable person not included in Table 4 above | Any exempt supply not included in Table 4 above | Any nil rated supply not included in Table 4 above | Non GST Supply | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Interstate supplies | ||||||
| Intrastate supplies |
- ISD credit received
(figures in Rs)
| GSTIN_ISD | Invoice/Document details | SAC | ISD Credit | ||||
| No | Date | IGST | CGST | SGST | |||
| (1) | (2) | (3) | (4) | (5) | (6) | ||
| Auto populated | |||||||
| Not auto populated (claimed) | Shall be auto popu | lated from count | erparty ISD return |
10(1) TDS Credit received
(figures in Rs)
| GSTIN of deductor | Invoice/Document | Date of Payment made to the deductee | Value on which TDS has been deducted | TDS_IGST | TDS_CGST | TDS_SGST | |||||
| No | Date | Value | Rate | Amt | Rate | Amt | Rate | Amt | |||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) |
| Shall | be auto populate | d from counterparty | TDS return |
10(2) TCS Credit received
(figures in Rs)
| GSTIN of E- commerce | Merchant ID allocated by | Gross Value of Supplies | Taxable Value on which TCS | TCS_IGST | TCS_CGST | TCS_SGST | |||
| portal | e-commerce portal | has been deducted | Rate | Amt | Rate | Amt | Rate | Amt | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
- ITC Received on an invoice on which partial credit availed earlier
(figures in Rs)
| Original invoice/ doc. | ITC availed | ||||||
| IGST | CGST | SGST | |||||
| No | Date | Earlier | This month | Earlier | This month | Earlier | This month |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| ITC | taken earlier shall be auto | populated upon cho | osing the invoice number |
- Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice
(figures in Rs)
| GSTIN/Name of unregistered supplier | State Code | Document No. | Document Date | Goods/ Services | HSN/SAC of supply | Taxable Value | TAX | |||||
| IGST | CGST | SGST | ||||||||||
| Rat e | Ta x | Rat e | Tax | Rat e | Tax | |||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11 ) | (12) | (13 ) |
Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of time of supply.
12A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice
| Original Details | Revised Details | Taxable Value | TAX | ||||||||||||
| GSTIN/ Name of customer | Docum ent No. | Docu ment Date | GSTIN / Name of custom er | State Cod e | Docu ment No. | Date | Goods /Servic es | HSN/S AC of supply to be made | IGST | CGST | SGST | ||||
| Rate | Tax | Rate | Tax | Rate | Tax | ||||||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14) | (15) | (16) |
(figures in Rs)
(figures in Rs)
| Invoice No. | Invoice Date | Transaction id (A number assigned by the system when tax was paid) | TAX Paid on Time of Supply | |||||
| IGST | CGST | SGST | ||||||
| Rate | Tax | Rate | Tax | Rate | Tax | |||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurrence of time of supply
(figures in Rs)
| S.No | Description* | ITC Reversal | ||
| IGST | CGST | SGST | ||
| Amount | Amount | Amount | ||
| (1) | (2) | (3) | (4) | (5) |
| 1 |
* A drop down will be provided to select the reason for reversal
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurrence of time of supply Table shall include ITC reversal on account of exempt and non-business supplies
14A. Amendment to ITC Reversal
| S.No | Tax period | Description* | ITC Reversal | |||||
| IGST | CGST | SGST | ||||||
| Amount | Interest | Amount | Interest | Amount | Interest | |||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| 1 |
I hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement.
Place:
Date: (Signature of Authorized Person)
Note:
- To be furnished by the 15th of the month succeeding the tax period
- Not to be furnished by compounding Taxable Person /ISD
- Auto-population would be done, on the basis of GSTR1 of counter-party supplier.
- Further the other details that are not auto-populated, i.e. import of services, eligibility of ITC and quantum thereof and purchases from unregistered Taxable Person shall be furnished.
