Form GSTR-2 [See rule 60(1)] Details of inward supplies of goods or services

Transcription

1 Form GSTR-2 [See rule 60(1)] Details inward supplies goods or services Year Month 1. GSTI 2. (a) Legal name the registered person Auto populated (b) Trade name, if any Auto populated 3. Inward supplies received from a registered person other than the supplies attracting reverse charge ( in Rs. for all Tables) GSTI Invoice Rat abl Place Whether ITC available details input or (ame input Stat Ces suppli Dat Valu Stat CES service/ ed al e/ s er o ed tax al e/ S State/U Capital UT UT T) goods (incl plant and machiner y)/ Ineligible for ITC Inward supplies on which tax is to be paid on reverse charge GSTI suppli er 208 Invoice details o Dat Valu Rat abl ed tax al Stat e/ UT CES S Place (ame State/U T) Whether input or input service/ Capital goods (incl. plant and machiner ITC available ed al Stat e/ UT Ces s

2 y)/ Ineligible for ITC A. Inward supplies received from a registered supplier (attracting reverse charge) 4B. Inward supplies received from an unregistered supplier 4C. Import service 5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill Entry GSTI supplier Details bill entry Rate able o. Date Valud Cess Whether input / Capital goods(incl. plant and machinery)/ Ineligible for ITC ITC available ed Cess A. Imports 5B. Received from SEZ Port code +o BE=13 digits Assessable Value 6. Amendments to details inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] Details Revised details original invoice invoice /Bill entry o GSTI 209 o. Dat e GSTI o. Dat Valu Rat abl ed al State/U Ces T s Place suppl y Whethe r input or input service/ Capital goods/ Ineligib le for ITC available ed al Ces State/U s T

3 A. Supplies other than import goods or goods received from SEZ [Information furnished in Table 3 and 4 earlier returns]- If details furnished earlier were incorrect ITC) 6B. Supplies by way import goods or goods received from SEZ [Information furnished in Table 5 earlier returns]-if details furnished earlier were incorrect 6C. Debit otes/credit otes [original] 6D. Debit otes/ Credit otes [amendment debit notes/credit notes furnished in earlier tax periods] 7. Supplies received from composition taxable person and other exempt/il rated/on GST supplies received Description Value supplies received from 7A. Inter-State supplies Composition taxable person Exempt il Rated on GST B. Intra-state supplies 8. ISD credit received ISD ISD Credit received eligible ITC GSTI ISD Document Details o. Datd al State/ Cess ed al State/UT Cess UT A. ISD Invoice 8B. ISD Credit ote 210

4 9. TDS and TCS Credit received GSTI Deductor / GSTI e- Commerce Operator 9A. TDS Gross Value Sales Return et Value ed al State /UT B. TCS 10. Consolidated Statement Advances paid/advance adjusted on account receipt Rate Gross Advance Paid Place (ame State/UT) ed al State/UT Cess (I) Information for the current month 10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 10A (1). Intra-State supplies (Rate Wise) 10A (2). Inter -State Supplies (Rate Wise) 10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] 10B (1). Intra-State Supplies (Rate Wise) 10B (2). Intra-State Supplies (Rate Wise) II Amendments information furnished in Table o. 10 (I) in an earlier month [Furnish revised information] Month Amendment relating to information furnished in S. o.(select) 10A(1) 10A(2) 10(B1) 10B(2) 11. Input Credit Reversal / Reclaim 211 Description for reversal ITC To be added to ITC

5 or reduced from ed al State/UT CESS output liability A. Information for the current tax period (a) in terms rule To be added 37(2) (b) in terms rule To be added 39(1)(j)(ii) (c) in terms rule 42 To be added (1) (m) (d) in terms rule To be added 43(1) (h) (e) in terms rule 42 To be added (2)(a) (f) in terms rule To be reduced 42(2)(b) (g) On account amount paid To be reduced subsequent to reversal ITC (h) Any other liability (Specify) B. Amendment information furnished in Table o 11 at S. o A in an earlier return Amendment is in respect information furnished in the Month Specify the information you wish to amend (Drop down) 12. Addition and reduction amount in output tax for mismatch and other reasons Description Add to or reduce from ed al State CESS output / UT liability (a) ITC claimed on mismatched/duplication invoices/debit notes Add (b) liability on mismatched credit notes Add (c) Reclaim on account rectification mismatched invoices/debit notes Reduce (d) Reclaim on account rectification mismatched credit note Reduce (e) egative tax liability from previous tax periods Reduce (f) paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period Reduce 212

6 13. HS summary inward supplies Sr. o. HS Description (Optional if HS is furnished) UQC Total Quantity Total Total able Value ed al State/UT Cess Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best my knowledge and belief and nothing has been concealed therefrom Place: Date: Signatures ame Authorised Signatory Designation /Status 213