GSTR-2 filing

GSTR-2 filing has to be done by a registered taxable recipient, it will include details of all inward supplies of taxable goods and services .The due date of filing this form is 15th of each month.

GSTR-2 filing headings are explained below:-

1. Goods and Services Taxpayer Identification Number (GSTIN)

2. Name of the Taxpayer

3. Inward Supplies from Registered Taxable Person: Most of this will be auto populated from GSTR-1 filing. Any further claim can be added by the registered person. The buyer can manually include these details.

4. Amendments to Details of Inward Supplies Received in Earlier Tax Periods : Under this head of GSTR-2 filing, the taxable person can amend any detail with respect to goods or services received in earlier months.

5. Goods/Capital Goods received from Overseas (Import of Goods) : Import of input goods or capital goods in the previous month needs to be reported here.

6. Amendments in Goods / Capital Goods Received from Overseas (Import of goods) of Earlier Tax Periods : Any amendment in amount/tax calculated on imported goods can be made under this heading of GSTR-2 filing.

7. Services received from a Supplier Located Outside India (Import of Services) : Import of services in the previous month needs to be reported under this section of GSTR-2 filing.

8. Amendments in Services Received from a Supplier Located outside India (Import of Services) of Earlier Tax Period : Any amendment in amount/tax calculated on imported services can be made under this heading.

9. Details of Debit/Credit Notes : debit and credit notes with respect to inward supply is needed to be reported here.

10. Amendment to Details of Credit /Debit Notes of earlier tax periods : any amendment in debit /credit note pertaining to previous months shall be reported under this heading.

11. Supplies Received from Unregistered Person : supplies from a composition dealer, unregistered person, and other exempt/nil/non-GST supplies needs to be reported here.

12. ISD Credit Received: Input Credit from an Input Service Distributor registered under Goods and Services Tax will come under this heading.

13. TDS Credit Received : This will only be applicable when assessee engages in specified contracts with specified persons. Under such scenario receiver of goods and/or services will deduct a certain percentage of transaction value as Tax Deduction at Source. Such deductor is further required to furnish detail of all TDS collected in his GSTR-7.

14. TCS Credit Received : This heading is applicable only to the merchants registered with e-commerce operator. E-commerce operator is required to collect tax at source at the time of making payment to such merchants

15. ITC Received on an Invoice on Which Partial Credit Availed Earlier : All input credit which was due as a reason of non-filing of return from the supplier will fall under this head.

16. Tax Liability under Reverse Charge Arising on Account of Time of Supply without Receipt of Invoice.

17. Amendment in Tax Liability Under Reverse Charge arising on account of Time of Supply without receipt of Invoice.

18. Tax Already Paid : This will include GST which is already paid under Reverse Charge in earlier tax period on account of the time of supply for which invoices are received in the current period.

19. ITC Reversal : All kind of input taxfiling reversal will be reported here.

20. Amendments to ITC Reversal : Registered person under GST law can manually amend any particulars with respect to Input Tax Credit.

Read More on

I. GST returns,

II. GSTR-1 filing 

III. GSTR-3 filing

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2 thoughts on “GSTR-2 filing

  1. There is no link to upload GSTR 2 on the Portal.

    We have IGST claim against our import of goods for July 2017 and on the portal there is no place to upload this as there is only GSTR2A which is auto populated.

    How do I get credit for my imports ?

    1. GSTR2 is Auto-populated as filed by the Supplier only we have to verify it.
      If there is any missing Invoice it has to be added and it will be auto populated in GSTR2A and Supplier has to accept it in his Login then only we get the credit.

      Currently we don’t have GSTR2 offline utility as soon as we get we will upload it in our site.

      For Claim of IGST against import of Goods it has to be Added in Section 5 . Import of Input/Capital Good and Supplies received from SEZ.

      Please contact us if you have anymore queries

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