GSTR-2 Filing Procedure

All taxpayers registered under GST are required to file GSTR-2 or details of inward supplies of goods or services received during a month. GSTR-2 is due on the 15th of each month, after the filing of GSTR-1. In GSTR-2, the information provided by the taxable persons under GST will be auto populated based on the information filed by various taxpayers under GSTR-1.

Due Date for Filing GSTR-2

GSTR-2 is due on the 15th of each month from all taxable persons under GST, except for:

• Taxable persons registered under GST and enrolled under GST Composition Scheme.
• Non-resident taxable persons under GST.
• Input service distributors.

How to File Form GSTR-2

GST returns can be filed through the GSTN or an easy upload tools provided by GSTN/GSPs or IndiaLedgers. Also, GSTR-2 can be filed on the GST Common Portal or through a GST Facilitation Centre.

The main details furnished by a GST payer on Form GSTR-2 relating to inward supplies of goods or services would include:

• Invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
• Import of goods and services made; and
• Debit and credit notes, if any, received from supplier.

Since GSTR-2 data is auto-populated from GSTR-1 filed by a taxpayer containing details of outward suppliers, GSTR-2 can be prepared or changed only between the 10th and 15th of each month. Once, the auto-populated data is verified and any additional information is provided, GSTR-2 must be filed by 15th of every month.

Details auto-populated in GSTR-2

• Details of tax collected at source furnished by an e-commerce operator
• Invoice wise details of all supplies received from registered persons
• Details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5
• Details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6
• Details of tax deducted at source furnished by the deductor in FORM GSTR-7

Details to be Provided in Form GSTR-2

GSTR-2 is a return of inward supplies that is auto-populated from the data filed for GSTR-1 by all taxpayers on the system. Hence, invoice wise details of inter-state supplies would be autopoulated based on the GSTIN of the taxpayer.

The following data can be additionally provided in Form GSTR-2

The taxpayer can provide details of the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.

Details of quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level.

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