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This blog covers everything you need to know about GSTR 2 and how it’s going to affect your business and work. Every business and enterprise needs to file for GSTR 2 monthly. The GSTR 2 is filed for inward supplies purposes and needs to be filled on the online GST portal.

Please note: GSTR 2 has been temporarily suspended for the time being.

What is GSTR 2?

The GSTR 2 is a form that gives you complete information of all the inward supplies for a particular period of time, in this case, each month. Every registered individual/business needs to file for GSTR 2. Once the form has been filled, the government will use the data on the form to cross-check the sellers GSTR 1 to ensure the purchase and sales matches that of the buyer and the seller.

Since the government uses this form to verify the transactions between the parties, the GSTR 2 is a very important form that needs to be filled by all. It contains all the relevant information such as purchases, purchases returns and even charges applied to those purchase returns.

The easy part about filing for the GSTR 2 form is that the details entered would be auto-filled by the details provided by the seller in the GSTR-1 return form. This makes the job easy for you as you do not need to manually fill the forms, just cross-check if all the details entered matches your books of account. Once all the details match, you can accept the form and submit it. In case some transactions need to be edited, that option is provided too. Lastly, there is also an option to reject the form entirely if the transactions do not match at all.

Requirements for filing GSTR 2

  • The business or individual has to be registered on the GST portal.
  • Every month the GSTR 2 form needs to be filled and submitted even if the business has not had any inward supplies or even transactions.
  • The recipient has to either accept, edit or reject the form submitted by the supplier. Through this method, the business isn’t required to manually fill the GSTR 2 form.
  • Businesses should ensure they keep their invoices handy while filing for GSTR 2 just to verify all the information that is submitted.

What details are mentioned in GSTR 2 form?

GSTR 2 Form Details

  • The return of inward supplies of goods and services is the GSTR 2 form. It needs to be filled on the 15th of every month.* It includes various input taxable under the GST reform.

*As of 1st June 2018, the GSTR 2 form has been suspended temporarily.

  • The form contains the following details
  • 1. Business name, address, GSTIN
  • 2. Total Turnover of last financial year
  • 3. Advances received against supply orders in the future
  • 4. Invoice issued in the previous month and taxes collected

What is GSTR 2A Form?

This form is used to add, modify, to delete any changes in the GSTR 2 form. The form helps in checking and validating the information provided. The GSTR 2A form is automatically generated using the information provided by the business entity in the GSTR 1 Form. This leads to no separate filing of the GSTR 2A form.

How to file for GSTR 2 online? What inputs are required

Since the digitalization of GST has taken place online, most of the GST forms and GST return forms can be filled online with just a few clicks. Here’s how one can file for GSTR 2 online:

  1. Taxpayers Name and GSTIN – This is the name in which the business enterprise has been registered. The trade name also needs to be mentioned, if there is one.
    The 15 digit number given to the business entity after their GST registration is complete. The GSTIN is a unique number given to each firm and no two numbers would ever be the same.
  2. Time of the year – The exact month and year for which the inward suppliers are being filed for needs to be mentioned.
  3. Inward Supplies except for Reverse Charge – This input contains all the details about purchased transactions and inward supplies. In case there are any reverse charges they need not be included here. They’re included in the next input section. This is included in Table 3.
  4. Reverse Charge on Inward Supplies – Any purchase transactions that have a reverse charge to them will be included in this section. These inputs are a part of Table 4.
  5. Goods received from overseas – Table 5 includes the inputs of all the goods and products received from overseas or from SEZ units. The enterprise needs to ensure they have a registered bill of entry for these goods.
  6. Amendments to inward supplies – Any inputs that have been entered in Table 3, 4 or 5 can be amended in this section. Any inputs of the previous months that need to be changed can be edited here. Changes of a particular GSTR 2 for a month can only be made in the subsequent months to follow. Hence, Table 6 is used to edit or modify the previous months GSTR 2.
  7. Supplies received from the taxable person and exempt GST supplies – Any inter-state transactions and GST exempt goods are included in Table 7. Supplies such as diesel, petrol are non GST products and would be included here.
  8. ISD Credit Received – Table 8 consists of all the inputs of credit received from a registered Input Service Distributor (ISD).
  9. TDS and TCS Credit – If the business or taxpayer is to receive TDS on any transactions, the information would be entered here in Table 9.
  10. Advances Paid and Adjusted on Account – In situations when the business or taxpayer has already paid advance taxes or adjusted for accounts for previous periods, those transactions need to be entered in this section.
  11. Reversal of Input Tax Credits – If the business is eligible for any Input Tax Credits, those details needs to be mentioned here. Input Tax Credit can only be claimed on businesses and products that are eligible for GST tax. Goods exempt from tax cannot be claimed for reversal of ITC.
  12. Changes of sum in output tax – Many times, business transactions have a mismatch in taxes that need to be adjusted for. All these transactions from GSTR 3 that have a mismatch need to be entered in this section.
  13. HSN Summary of Inward Supplies – The business entities need to mention the HSN codes of all the inward supplies in this section.

Late Fees for filing for GSTR 2

All GSTR 2 transactions need to be filed before the 15th of every month. A delay in payment would lead to INR 100 per day, to a maximum of INR 5000.

What happens if GSTR 2 is not filed?

Since filing for GSTR is a continuous process, not filing for GSTR 2 will lead to not filing for GSTR 3. Since these forms would not be filled, it would lead to delay in payments and heavy fines.