ORM GSTR-2 DETAILS OF INWARD SUPPLIES/PURCHA. nment of India/State rtment of GSTIN.. 2. Name of Taxable Person

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1 nment of India/State rtment of ORM GSTR-2 [See Rule..] DETAILS OF INWARD SUPPLIES/PURCHA 1. GSTIN.. 2. Name of Taxable Person (S. No. 1 and 2 will be auto-populated on logging) 3. Period: Month Year 4. From Registered Taxable Persons including supplies received from unregis n Rs) GSTIN/ Name of unregister ed supplier Invoice IGST CGST SGST N o. Dat e Valu e Goods/Servic es HS N/ SAC Taxab le value Rat e Am t Rat e (1) ## (3) (4) (5) (6) (7) (8) (9) (10 ) Amt Rat e (11) (12 ) Am t (13 )

2 ASES RECEIVED stered person in case of reverse charge POS (only if differen t from the location of recipien t) Eligibility of ITC as inputs/capit al goods/ input services/no ne Total Tax available as ITC $ IGS T CGS T SGS T ITC available this month $ IGS T CGS T SGS T Amt Amt Amt Amt Amt Amt (14) (15) (16) (17) (18) (19) (20) (21)

3 Auto populated Not auto populated (Claimed) Shall be auto populated from counterparty GSTR1 and GSTR5 Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would includ Taxable person) Auto populated Others $ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot 4A. Amendments to details of inward supplies received in earlier tax periods Original Invoice Shal l be auto popu Revised Details IGST CGST SGST PO (on if diff en fro GSTI No. Da GST No. Dat Valu Go HS Taxa Ra Amt Rat e Am t Rate Amt the N te IN e e o N/ ble te loca of of ds/ SA value on unregi supp S C reci stered lier ervi en supplie (1) (2) (3) (4) (5) (6) (7) ces # # (9) (10) (11 ) (12) (13) (14) (15) (16) (17

4 de supplies received from unregistered ulated fro m counterparty GS TR1 and G STR5 is received and recorded in the books of accounts. OS nly f fer nt om e ati of ipi n Eligibil ity of ITC as inputs/c apital goods/ input service s/none Total Tax available as ITC $ IGST Amt CGST Amt SGS T Amt ITC available this month $ IGST CGS T Amt Amt SGST Amt 7) (18) (19) (20) (21) (22) (23) (24)

5 Other than supplies attracting reverse charge Auto popula ted Shall be au to po pulated f rom c ounterp arty G STR1 and GS TR5 Not auto popula ted (Claim ed) Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would incl Auto popula ted S hall b e aut ed fr om cou nterpa ty GS TR1 an d 5 r GSTR Others $ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be 5. Goods /Capital goods received from Overseas (Import of goods) o populat Bill of entry/ Import report IGST Eligibility inputs/cap

6 lude supplies received from unregistered Taxable person) 5 y of ITC as pital Total IGST available as ITC ITC available this month

7 No. Date Value HSN Taxable value Rate Amt good (1) (2) (3) (4) (5) (6) (7) 5A. Amendments in Goods /Capital goods received from Overseas (Import of g Original Bill of Revised Details of Bill of entry/ Import Report IGST Entry/ Import Report No. Date No. Date Value HSN Taxable value Rate Amt (1) (2) (3) (4) (5) (6) (7) (8) (9)

8 ds/none (8) (9) (10) goods) of earlier tax periods Eligibility of ITC as inputs/capital goods/none Total IGST available as ITC ITC available this month (10) (11) (12)

9 6. Services received from a supplier located outside India (Import of services) Invoice IGST No Date Value SAC Taxable value Rate Am (1) (2) (3) (4) (5) (6) (7 6A. Amendments in Services received from a supplier located outside India (Im Original Invoice Revised details of Invoice No Date No Date Value SAC Taxable value Ra (1) (2) (3) (4) (5) (6) (7) (8

10 ITC Admissibility mt Total ITC Admissible as input services/none ITC admissible this month 7) (8) (9) mport of services) of earlier tax periods IGST ITC Admissibility ate Amt Total ITC Admissible as input services/none ITC admissible this month 8) (9) (10) (11)

11 7. Details of Credit/Debit Notes GST Type of Debit Original Differe Diff IN note Note/ Invoice ntial (Debit credit Value /Credit) note (Plus or Minus) No. Date IGST Ra A te mt Ra A te mt Ra A te mt 5 above) A mt Am Am A t t mt Amt Amt (1 0) (1 (1 (1 1) 2) 3) (1 5) 16 ) 7 (1 8) (19) (20) Other than reverse charge Reverse charge No Date. Details shall be auto populated fro mcounterparty GSTR1 and GSTR 5

12 ferential Tax CGST SGST Eligibili Total Tax ITC available ty for available as this month ITC ITC (select from drop down as in IG CG SG ST IG CGS SGS ST Table ST ST T T

13 7A. Amendment to Details of Credit/Debit Notes of earlier tax periods Original Debit Note/ credit note GST IN N o. Da te GST IN Revised Details of original Debit Note/ credit note N o. Da te Type of note (Debit/Cr edit) Differen tial Value (Plus or Minus) IGST Ra te A mt Differential Tax CGST Ra te A mt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Other than reverse charge Reverse charge Details shall be auto po pulated from counterparty GSTR1 and GSTR 5

14 SGST Ra te A mt Eligibi lity for ITC (select from drop down as in Table 5 above) Total Tax available as ITC ITC available this month IGS T CG ST SG ST IGS T CG ST SG ST Am t Amt Amt Am t Amt Amt (13) (14) (15) (16) (17) (18) (19) (20) (21)

15 8. Supplies received from composition taxable person/unregistered person & ot Interstate supplies Intrastate supplies Value Description Compounding Unregistered Taxable HSN Code/ SAC Taxable person person not included code in Table 4 above (1) (2) (3) (4) 9. ISD credit received Auto populated Not auto populated (claimed) GSTIN_ISD Invoice/Document details No Date (1) (2) (3) Shall be auto pop ulated from count erparty ISD

16 ther exempt/nil/non GST supplies e of supplies received from Any exempt supply not included in Table 4 above (5) Any nil rated supply not included in Table 4 above (6) Non GST Supply (7) SAC ISD Credit IGST CGST SGST (4) (5) (6) D return

17 10(1) TDS Credit received GSTIN of deductor Invoice/Document No Date Value Date of Payment made to the deductee Value on which TDS has been deducted TDS_IGST Rate (1) (2) (3) (4) (5) (6) (7) 10(2) TCS Credit received GSTIN of E- commerce portal Merchant ID allocated by e- commerce portal Shall Gross Value of Supplies be auto populate d from counterparty TDS return Taxable Value on which TCS has been deducted TCS_IGST Rate Am (1) (2) (3) (4) (5)

18 TDS_CGST Amt Rate Amt TDS_SGST Rate Amt (8) (9) (10) (11) (12) TCS_CGST TCS_SGST mt Rate Amt Rate (6) (7) (8) (9) Amt (10)

19 11. ITC Received on an invoice on which partial credit availed earlier Original invoice/ doc. IGST No Date Earlier This month Earlier (1) (2) (3) (4) (5) ITC C o ITC taken earlier shall be auto populated upon ch 12. Tax liability under Reverse Charge arising on account of time of Supply with GSTIN/Name of State Document No. Document Date Goods/ Services unregistered supplier Code HSN of sup (1) (2) (3) (4) (5) ( Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of

20 C availed CGST SGST This month Earlier This month (6) (7) (8) osing the invoice number hout receipt of Invoice Taxable TAX Value IGST CGST SGST N/SAC Rat e Ta x Rat e Tax Rat e Tax pply (6) (7) (8) (9) (10) (11 ) (12) (13 ) time of supply.

21 12A. Amendment in Tax liability under Reverse Charge arising on account of tim Original Details GSTIN/ Name of customer Docum ent No. Docu ment Date Revised Details GSTIN / Name of custom er State Cod e Docu ment No. Date Goods /Servic es HSN/S AC of supply to be made (1) (2) (3) (4) (5) (6) (7) (8) (9) Tax already paid under Reverse Charge in earlier tax periods on account of time 13. Invoice No. Invoice Date Transaction id (A number assigned by the system when tax was (1) (2) paid) (3) Rate (4) I Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurrence of time of supp

22 me of Supply without receipt of Invoice Taxable Value TAX IGST CGST SGST Rate Tax Rate Tax Rate Tax (10) (11) (12) (13) (14) (15) (16) of supply for which invoices issued in the current period TAX Paid on Time of Supply IGST CGST SGST Tax (5) Rate (6) Tax (7) Rate (8) Tax (9) ply

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24 14. ITC Reversal S.No Description* (1) (2) A * A drop down will be provided to select the reason for reversal Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurre Table shall include ITC reversal on account of exempt and non-business supplies 14A. Amendment to ITC Reversal S.No 1 Tax period Description* Amount (1) (2) (3) (4) 1 I hereby declare that the information given in this statemen further declare that I have the legal authority to submit this statement. Place: Date: Note: 1. To be furnished by the 15th of the month succeeding the tax period 2. Not to be furnished by compounding Taxable Person /ISD 3. Auto-population would be done, on the basis of GSTR1 of counter-party supplier. 4. Further the other details that are not auto-populated, i.e. import of services, eligibility of IGS

25 ITC Reversal IGST CGST SGST Amount Amount Amount (3) (4) (5) ence of time of supply Interest (5) ITC Reversal ST CGST SGST Amount Interest Amount Interest (6) (7) (8) (9) nt is true, correct and complete in every respect. I (Signature of Authorized Person) ITC and quantum thereof and purchases from unregistered Taxable Person shall be furnished.