gst.gov.in Filing GSTR-2 : Goods & Services Tax
Organisation : Goods and Services Tax
Service Name : Filing GSTR-2
Applicable States/ UTs : All Over India
Home Page : https://www.gst.gov.in/
Details Here : https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Creation_of_Inward_Supplies_Return.htm
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GST Filing GSTR-2
To create, submit and file details for the inward supplies in the GSTR-2, perform the following steps
Related : Goods & Services Tax Filing of GSTR-3B Return : www.statusin.in/34941.html
** Login and Navigate to GSTR-2 page
** Generate GSTR-2 Summary
** Enter Details in various tiles
** Preview GSTR-2
** Acknowledge and Submit GSTR-2 to freeze data
** File GSTR-2 with DSC/ EVC
** View GSTR-2 Status
1. Access the Official Website. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns > Returns Dashboard command. Alternatively, you can also click the Returns Dashboard link on the Dashboard.
4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
5. Click the SEARCH button.
6. The File Returns page is displayed. This page displays the various GSTR along with the due date of filing the returns, which the taxpayer is required to file as separate tiles.
In the GSTR-2 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.
Note :
** The due date for filing GSTR-2 is 15th of the succeeding month.
** You cannot file GSTR-2 return from 1st -10th of any month.
** You can click the PREPARE OFFLINE button to upload the JSON (Java Script Object Notation) file containing invoice details and other GSTR-2 details in the GSTN specified format prepared through the GSTN provided offline tools or any other such software.
Generate GSTR-2 Summary
Scroll down to the bottom of the GSTR-2 – Inward Supplies received by the Taxpayer page and click the GENERATE GSTR-2 SUMMARY button. This action will update the summary on the tiles and you will be able to view the number of auto-drafted invoices/ credit note / debit notes etc. on the tile.
Enter Details In Various Tiles
The GSTR-2 – Inward Supplies received by the Taxpayer page is displayed.
Note :
** The number of Invoices/ records that can be viewed and entered online for a table/section in Form GSTR-2 e.g. B2B, CDN etc. is restricted to 500 invoice/ records only which can be comfortably browsed online.
Taxpayer having invoices/ records more than the said limit need to use the” GST Offline Utility tool” available on the GST Portal for viewing/ modifying/ adding missing invoice data.
You can download the auto-drafted data from the counter parties (suppliers) (Prepare Offline > Download Tab > Generate File) and view it in the GST Offline Tool.
** The Status should reflect as ‘Not Filed’. In case the Status is ‘Filed’, GSTR-2 for the same month/tax period cannot be filed.
** If Status is “Submitted”, user cannot make any changes in the submitted return.
There are tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details :
GSTR-2 – Invoice Details
3,4A – Inward supplies received from Registered person including reverse charge supplies – To add details of inward supplies from registered person including supplies attracting reverse charge received from registered persons.
5 – Import of Inputs/Capital goods and Supplies received from SEZ – To add details of inputs/ capital goods received from overseas or from SEZ units on a bill of entry and eligible credits.
4C – Import of service – To add details of import of service and eligible credits.
6C – Debit/Credit Notes for supplies from registered person – To add details of debit notes or credit notes or refund voucher for supplies from registered person.
4B – Inward supplies from an unregistered supplier – To add details of inward supplies from an unregistered supplier on which reverse charge is to be paid.
6C – Debit Notes/Credit Notes for Unregistered Supplier – To add details of Debit Notes or Credit Notes or refund voucher for unregistered Supplier or import of services.
GSTR-2 – Other Details
7 – Supplies from composition taxable person and other exempt/nil rated/non GST supplies – To add details of supplies received from composition taxable person and other exempt/nil rated/non GST supplies.
10A – Advance amount paid for reverse charge supplies – To add details of advance amount paid and the tax liability for reverse charge supplies.
10B – Adjustment of advance amount paid earlier for reverse charge supplies – To add details of adjustment of advance amount paid earlier for reverse charge supplies when the goods or services are received and invoice is issued by the recipient and declared in Table 4B.
13 – HSN summary of inward supplies – To add details of HSN summary of inward supplies of goods and services.
11 – Input Tax Credit Reversal/Reclaim – To add details of Input Tax Credit reversal or reclaim.
3,4A – Inward supplies received from Registered person including reverse charge supplies
1. To view or edit details of inward supplies from registered person including supplies attracting reverse charge received from such registered persons, click the 3,4A – Inward supplies received from Registered person including reverse charge supplies tile.
You can either edit, accept, delete or keep the invoices in pending state, which are added by the supplier.
** Modify Invoices added by Supplier
** Accept Invoices added by Supplier
** Reject Invoices added by Supplier
** Keep Pending Invoices added by Supplier
** Add missing invoice details not added by Supplier
Note :
** There is no way to differentiate between invoices on which action can be taken. You need to manually select and check if action can be taken on the invoice.
** Any action can be taken only after 10th of the succeeding month for invoices that are part of filed supplier GSTR-1.
** To undo the modifications done by you; you may Reject the modified invoice and Accept the same ; however the invoices with status as ‘Rejected’ on submission would be part of Rejection log of Supplier.
** You can change status of the invoice from modify, accept, reject any number of times till submission. However, once the invoice has been modified and you wish to revert to original details, you need to first Reject the modified invoice.
The status would now be changed to Rejected with original details. Same can be accepted now.