Modifying GSTR-2 Return
Modifying GSTR-2 Return
The GSTR-2 return file is downloadable from the GST portal. It is also viewable in the GST Returns offline tool to modify, add or delete the invoice details uploaded earlier on the GST Portal. After making the necessary changes, the taxpayer must prepare a JSON file for regular invoice data and furnish the JSON file on the GST portal. The JSON file can be validated again and will be taken in by GSTN after the due validations. This article will examine the procedure for modifying the GSTR-2 return file in the returns offline tool.
Learn more about GSTR-2 Filing using Returns Offline Tool.
Download GSTR-2 Return File from GST Portal
Follow the procedure explained below to download GSTR-2 Return File from GST Portal:
Step 1: Log in using your user credentials to download the GSTR-2 return file from the GST portal.
Step 2: Select the Returns option from the Service tab after logging into the portal. Click on the Returns Dashboard option. The file return page appears.
Step 3: On this page, select the financial year for which the GSTR-2 return must be downloaded. Click on the corresponding year from the drop-down list.
Step 4: Once the year is selected, select the return filing period for which the GST-2 return has to be downloaded from the drop-down list.
Step 5: After selecting the year and period, click on the search option. Applicable returns for the chosen tax period will be displayed.
Step 6: In the Inward Supplies received by taxpayer GSTR-2 tile, click the Prepare Offline button.
Step 7: The Invoice Download page appears. Click the Generate file button. GSTR -2 return file is downloaded in zip format.
Step 8: A message appears notifying you that the request has been accepted and it will take 20 minutes to generate the return file.
Learn more about Types of GST Returns and Due Dates.
Open Downloaded GSTR-2 Return File
To open the downloaded GSTR-2 return file from GST Portal using the Returns Offline tool, follow the procedure explained below.
Step 9: Double-click on the GST return offline tool icon from the desktop; the Offline tool main page appears.
Know more about GST Returns Offline Tool Installation Procedure.
Step 10: Click the Open button from the Open downloaded return file option from the GST portal tab.
Step 11: Browse and select the downloaded return file in zip format and click on the open button.
Step 12: You can view the details of the file downloaded from the GST Portal. Click on the Proceed option.
Step 13: The summary page appears. Select the link for the corresponding section name to modify, add or delete invoice details.
Once the section details appear, you can do the following things:
- Modify Invoice Details
- Accept Invoice Details
- Reject Invoice Details
- Keep Pending Invoices
Learn more about Error Files in the Returns Offline Tool.
Modify Invoice Details
The Select section details tab appears. To view and edit the details or records at the rate level, click the edit button and move to the rate level records. You can modify the total invoice value, taxable value and rates.
Modification of ITC eligibility and details doesn’t account for a modification. N represents No Action Taken here.
The rate level details appear.
Modify and Click on the update option. Upon a successful update, a success message appears.
Accept Invoices
To accept the invoice, select the checkbox against the invoice and click on the Accept option. You can verify and edit the system-calculated ITC details. By default, the system marks B2B invoices as inputs with ITC equal to the tax paid for ITC-eligible invoices.
A small window will appear. Select the Yes option to proceed.
After the successful submission of invoice details, the invoice status changes from “N” to “A”.
Reject Invoices
Step 1: To reject the invoice, select the checkbox against the invoice and click on the Reject option.
Step 2: Click the Yes option to proceed further in the pop-up window.
Step 3: After the successful rejection of invoice details, the invoice status changes from “N” to “R”.
Keep Pending Invoices
Step 1: To keep the invoices pending in the GST return offline file, select the checkbox against the invoice and click the Pending option.
Step 2: After selection, a pop-up window will appear. On this page, select the Yes button to proceed further.
Step 3: After successfully submitting the invoice details, the status will change to ‘P’ from “N.”
Step 4: Once the action is taken on all the invoices (Accept, Reject or Modify), click the View Summary button.
Step 5: The Summary page appears. Click on the Generate File button.
Step 6: The GST-compliant file generated by the GST Returns Offline tool (JSON format) will have to be saved on the computer to upload the same to the GST portal. Click the Save button.
Step 7: Browse and select the path to save the JSON file which must be uploaded to the GST Portal.
Login to the GST Portal with the user credentials and upload the JSON file.
