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GSTR 2 Filing Procedure


GSTR 2 Filing Procedure

All taxpayers registered under GST should file GSTR 2 providing the details of inward supplies of goods or services received during the month. The concerned individual shall file GSTR 2 by 15th of each month, after the filing of GSTR-1. The GST portal shall auto-populates the inward supplies in GSTR 2, as per the information provided by the taxable person in GSTR-1. 

Due Date for Filing

In September 2017, GSTR2 for July will be due on the 25th. Usually, GSTR 2 is due on the 15th of each month from all taxable persons under GST, except for:

  • Taxable persons registered under GST and enrolled under GST Composition Scheme.
  • Non-resident taxable persons under GST.
  • Input service distributors.

How to File GSTR 2

The taxpayer can file the GST returns through the GST Portal or an easy upload tools provided by GSTN/GSPs or IndiaLedgers

The main details furnished by a GST payer on Form GSTR 2 relating to inward supplies of goods or services would include:

  • Invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
  • Import of goods and services made; and
  • Debit and credit notes, if any, received from supplier.

As the portal auto-populates the data from GSTR-1 filed by the taxpayer containing the details of outward suppliers, the taxpayer can prepare or change the data only between 10th and 15th of each month. After the verification of the auto-populated data for the additional data provided, the taxpayer shall file by 15th of every month.

The following details get auto-populated

  • Details of tax collected at source furnished by an e-commerce operator
  • Invoice wise details of all supplies received from registered persons
  • Details of invoices furnished by a non-resident taxable person in his return in Form GSTR-5
  • Information related to the invoices furnished by an Input Service Distributor in his return in Form GSTR-6
  • Details of tax deducted at source furnished by the deductor in Form GSTR-7

Details Required

GSTR-2 is a return of inward supplies that is auto-populated from the data filed for GSTR-1 by all taxpayers on the system. Hence, invoice wise details of inter-state supplies would be auto-populated based on the GSTIN of the taxpayer.

The following data can be additionally provided in Form GSTR-2

The taxpayer can provide details of the inward supplies in respect of which he is not eligible, either fully or partially, for the input tax credit in Form GSTR-2 where such eligibility can be determined at the invoice level. Details of quantum of the ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level.

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