Modifying GSTR 2 Return

Modifying GSTR 2 Return

Post by: Renu Suresh in GST
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Modifying GSTR 2 Return

The GSTR 2 return file can be downloaded from the GST portal and viewed in the GST Returns offline tool to modify, add or delete the invoice details uploaded earlier on GST Portal. After making necessary changes, a JSON file needs to be prepared 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 the GSTN after the due validations. In this article, we will look at the procedure to modify GSTR 2 return file in returns offline tool.

Know 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: To download the GSTR 2 return file from the GST portal, you need to login to the portal using the user credentials.

Step 2: After login to the portal, select returns option from the service tab.  Click on the Returns Dashboard option. The file return page will be displayed.

Image 1 Modifying GSTR 2 Return
Image 1 Modifying GSTR 2 Return

Step 3: In this page, you have to select the financial year for which the GSTR 2 return has to 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 GSTR 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 of the tax period chosen will be displayed.

Image 2 Modifying GSTR 2 Return
Image 2 Modifying GSTR 2 Return

Step 6: In the Inward Supplies received by taxpayer GSTR 2 tile, click on the Prepare Offline button.

Image 3 Modifying GSTR 2 Return
Image 3 Modifying GSTR 2 Return

Step 7: The Invoice Download page will be displayed. Click on the Generate file button. GSTR -2 return file is downloaded in the zip format.

Image 4 Modifying GSTR 2 Return
Image 4 Modifying GSTR 2 Return

Step 8: A message will be displayed that the request has been accepted and it will take 20 minutes to generate the return file.

Image 5 Modifying GSTR 2 Return
Image 5 Modifying GSTR 2 Return

Know more about Types of GST Returns and Due Dates

Open Downloaded GSTR 1 Return File

To open 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 will be displayed.

Know more about  GST Returns Offline Tool Installation Procedure

Step 10: Click on the open button from the open downloaded return file option from the GST portal tab.

Image 6 Modifying GSTR 2 Return
Image 6 Modifying GSTR 2 Return

Step 11: Browse and select the downloaded return file in zip format and click on the open button.

Image 7 Modifying GSTR 2 Return
Image 7 Modifying GSTR 2 Return

Step 12: Details of the file which you have downloaded from the GST Portal will be displayed. Click on the Proceed option.

Image 8 Modifying GSTR 2 Return
Image 8 Modifying GSTR 2 Return

Step 13: The summary page will be displayed. Select the link for the corresponding section name to modify or add or delete invoice details.

Image 9 Modifying GSTR 2 Return
Image 9 Modifying GSTR 2 Return

Once the section details are displayed, you can do the following things:

  • Modify Invoices Details
  • Accept Invoices Details
  • Reject Invoices Details
  • Keep Pending Invoices

Know more about Error Files in Returns Offline Tool

Modify Invoices Details

The select section details will be displayed. To view and edit the details or records at rate level, click on the edit button and move to the rate level records. You can modify total invoice value, taxable value and rates.

Image 10 Modifying GSTR 2 Return
Image 10 Modifying GSTR 2 Return

Modification of ITC eligibility and details doesn’t account as a modification. N represents No Action Taken here.

The rate level details will be displayed.

Image 11 Modifying GSTR 2 Return
Image 11 Modifying GSTR 2 Return

Modify and Click on update option. On a successful update, a success message will be displayed.

Image 12 Modifying GSTR 2 Return
Image 12 Modifying GSTR 2 Return

Accept the 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.

Image 13 Modifying GSTR 2 Return
Image 13 Modifying GSTR 2 Return

A small window will appear, select the yes option to proceed.

Image 14 Modifying GSTR 2 Return
Image 14 Modifying GSTR 2 Return

Once the invoice details are accepted successfully, invoice status will be changed from “N” to “A”.

Image 15 Modifying GSTR 2 Return
Image 15 Modifying GSTR 2 Return

Reject the Invoices

Step 1: To reject the invoice, select the checkbox against the invoice and click on the Reject option.

Image 16 Modifying GSTR 2 Return
Image 16 Modifying GSTR 2 Return

Step 2: In the pop-up window, click on the yes ‘option’ to proceed further.

Image 17 Modifying GSTR 2 Return
Image 17 Modifying GSTR 2 Return

Step 3: After the successful rejection of invoice details, invoice status will be changed from “N” to “R”.

Image 18 Modifying GSTR 2 Return
Image 18 Modifying GSTR 2 Return

Keep Pending Invoices

Step 1: To keep the invoices pending in GST return offline file, select the checkbox against the invoice and click on the Pending option.

Image 19 Modifying GSTR 2 Return
Image 19 Modifying GSTR 2 Return

Step 2: After selection, a pop-up window will appear. In this page select yes button to proceed further.

Image 20 Modifying GSTR 2 Return
Image 20 Modifying GSTR 2 Return

Step 3: Once the invoice details are accepted successfully, invoice status will be changed to ‘P’ from “N.”

Image 21 Modifying GSTR 2 Return
Image 21 Modifying GSTR 2 Return

Step 4: Once the action is taken on all the invoices (Accept, Reject or Modify), click on the view Summary button.

Image 22 Modifying GSTR 2 Return
Image 22 Modifying GSTR 2 Return

Step 5: The Summary page will be displayed, click on the Generate File button.

Image 23 Modifying GSTR 2 Return
Image 23 Modifying GSTR 2 Return

Step 6: The GST compliant file generated by the GST Returns Offline tool (JSON format) will have to be saved in the computer for uploading the same on GST portal. Click the Save button.

Image 24 Modifying GSTR 2 Return
Image 24 Modifying GSTR 2 Return

Step 7: Browse and select the path to save the JSON file which wants to be uploaded in the GST Portal.

Image 25 Modifying GSTR 2 Return
Image 25 Modifying GSTR 2 Return

Login to the GST Portal with user credential and upload the JSON file.

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Post by Renu Suresh

Renu is experience content writer specialised in compliances and company rules.

Tags: GST Returns Offline Tool GSTR 2 Return Modification
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