6/7/2017 HowtofileGSTR2forInwardSuppliesGSTR2forPurchases

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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.
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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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