Step By Step Guide for Filling of GSTR-2 Form

About GSTR-2 Form

After filing of GSTR-1 which contains the details of outward supplies, the taxpayers should file GSTR-2 Form which contains the details of all inward supplies Based on this return the Input Tax Credit (ITC) that a taxpayer is eligible to avail is determined.

After your suppliers file GSTR-1, the details of your inward supplies get auto-populated in GSTR-2A. All the purchases from GSTR-2A are considered as inward supplies.

 

Here is a step-by-step process of filing GSTR-2:

  1. Login to GST Portal(gst.gov.in) with valid credentials details.GSTR-2 Form
  2. Navigate to the GSTR-2 Form homepage through >Return Dashboard> Select Financial Year(2017-18) and Return Filing Period and click on Search button> Click on PREPARE ONLINE option on GSTR-2 Form tab.GSTR-2 Form
  3.  You will find 11 tiles on GSTR 2 page for entering data for different sections of GSTR 2.GSTR-2 FormGSTR-2 Form
    GSTR-2 Form – Invoice Details
  4. 1. 3, 4A – Inward supplies received from Registered person including Reverse Charge supplies:

            Details of all missing inward supplies from registered dealers should be entered here. It will also include the inward supplies liable for the reverse charge(RC).

Step 1 – Click on ‘ADD MISSING INVOICE DETAILS’ to add details of any inward supplies from a registered person and reverse charge supplies missing in GSTR-2A.GSTR-2 Form

Step 2 – Enter the following details:
1. Supplier GSTIN number and Name.
2. Enter the Invoice Number, Invoice Date, Total Invoice Value as well as select the Invoice Type
3. Select state in which the sale is made(POS)
4. In Invoice Type select – B2B, Deemed Exports, SEZ Supplies with or without payment

5. If supplier attracts reverse charge then tick the checkbox.

GSTR-2 Form

  1. 5 – Import of Inputs/ Capital Goods and Supplies received from SEZ:

Any import of Inputs and Capital Goods including goods received from SEZ should be entered in this tile:

 

Step 1 – Click on ‘ADD BOE’.

GSTR-2 Form

Step 2 – Enter the following details:

  1. Port Code of the place from where import is made
  2. Enter the Bill of Entry Number, Bill of Entry Date, and Bill of Entry Value
  3. Tick on checkbox if Import is from SEZ
  4. Enter the taxable value based on the rate of tax applicable on the product imported
  5. Select whether the tax is eligible as ITC

GSTR-2 Form

Step 3 – Click on ‘SAVE’ Button

 

  1. 4C – Import of Service:

This section is for services imported by you.

 

Step 1 – Click on ‘ADD DETAILS’.

GSTR-2 Form

Step 2 – Enter these  details:

 

  1. Invoice number, date, total value
  2. Select POS(point of sale) from the drop-down
  3. Enter the taxable value based on the rate of tax applicable
  4. Select whether the tax is eligible as ITCGSTR-2 Form

Step 3 –  Click on ‘SAVE’ Button.

 

  1. 6C – Debit/Credit Notes for supplies from a registered person:

Any debit note or credit note received from a registered dealer but it’s details are missing in GSTR-2A should be entered here.

 

Step 1 – Click on ‘ADD CREDIT NOTE/DEBIT NOTE’.

GSTR-2 Form

Step 2 – Enter these details:

 

  1. Enter the Supplier GSTIN number and Supplier Name.
  2. Note type, value, number, date
  3. Original invoice number and date
  4. Supply type – inter-state or intra-state
  5. Select the Reason for issuing note from the drop-down menu that is sales return, post-sale discount, correction in the invoice, etc.

GSTR-2 Form

Step 3 – Click on ‘SAVE’ Button.

 

4B – Inward supplies from an unregistered supplier

Details of all purchase of goods and services from the unregistered supplier have to be mentioned in this section.

 

Step 1 – Click on ‘ADD DETAILS’.

GSTR-2 Form

Step 2 – Enter these details :

 

  1. Suppliers name
  2. Invoice number, date, value.
  3. Select POS from the dropdown
  4. Supply type – inter-state or intra-state

GSTR-2 Form

Step 3 – Click on ‘SAVE’ Button.

 

6C – Debit Notes/ Credit Notes for Unregistered Supplier:

Any debit or credit note issued for unregistered suppliers has to be mentioned here.

 

Step 1 – Click on ‘ADD CREDIT NOTE/DEBIT NOTE’.

GSTR-2 Form

Step 2 – Specify the following details:

 

  1. Note type, value, number, date
  2. Original invoice no. and date
  3. Type of supply – Inter-state or intra-state
  4. Reason for issue of note
  5. Taxable value based on the GST rate

GSTR-2 Form GSTR-2 Form

Step 3 – Click on ‘SAVE’ Button.

 

GSTR-02 Other Details

  1. 7 – Supplies from composition taxable person and other exempt/nil rated/non-GST supplies:

Total inward supplies from composition taxable person and all inward supplies which are exempt and nil rated/non-GST Supplies have to be entered here.

 

Click on ‘EDIT’, enter the values and click on ‘SAVE’ button.

GSTR-2 Form

  1. 10A – Advance amount paid for reverse charge supplies

All advances amount paid for supplies liable to reverse charge have to be entered here. This will increase your output tax liability as you are liable to pay tax on RCM basis.

 

Step 1 – Click on ‘ADD DETAILS’ Button.

GSTR-2 Form

Step 2 – Enter the POS and the Taxable Value based on the GST Rate.

GSTR-2 Form

Step 3 – Click on ‘SAVE’ Button.

 

  1. 10B – Adjustment of advance amount paid earlier for reverse charge supplies:

Any adjustments to be made to details mentioned in tile 10A in previous returns has to be done here.

 

  1. 13 – HSN summary of inward supplies:

HSN Code wise details of inwards supplies have to be provided while filing GSTR-2 Form.

 

Step 1 – Click on ‘ADD DETAILS’ Button.

GSTR-2 Form

Step 2 – Enter the following details:

  1. HSN Code, Description and Unique Quantity Code(UQC) of the inward supplies
  2. Total Quantity, Value, Taxable Value of goods/services
  3. IGST, CGST, and, SGST/UTGST, CESS paid on the supplies

GSTR-2 Form

Step 3 – Click on ‘SAVE’ Button

 

  1. 11 – Input Tax Credit Reversal/Reclaim

There are certain conditions for claiming ITC on inward supplies. The details of ITC reversed have to be entered here. Click on ‘SAVE’ button after entering the details for save the changes.

GSTR-2 Form

Final Step:

Once all the details have been entered the return a declaration is to be given and the return can be submitted online.

GSTR-2 Form

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Comments

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    • January 15, 2018

    Hi colleagues, how is the whole thing, and what you would like to say about this piece of writing, in my view its really remarkable for me.

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