As per section 38 of CGST/UTGST Act, 2017 the taxable person, other than ISD, TCS, TDS, taxpayer in composition levy and non-resident taxpayer, on receipt (auto-population) of invoice/debit note/credit note/ voucher of advance payment data of GSTR 1 filed by the supplier, in his GSTR-2A (Inward Supply Statement), shall:
• match, verify, validate with his purchase register,
• modify or delete, if required, the details relating to the invoices, credit or debit notes of outward supplies,
• add the invoice, debit or credit notes that have not been declared by the supplier in his GSTR 1,
• prepare GSTR 2A and thereafter file GSTR-2.
Import of data under different parts of GSTR 2A is depicted through following graphics:
Part A |
Part B |
Part C |
Part D |
1. Inward supplies received from registered taxable persons and amendments thereof |
ISD Credit received |
TDS Credit received |
TCS Credit received |
2. Details of credit and debit notes and amendments thereof |
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The recipient of goods/services shall also add in the GSTR 2:
• the invoices of goods and/or services on which tax is paid on reverse charge basis,
• the inward supplies of goods or services or both taxable under IGST on which IGST is paid under sec. 3 of the Customs Tariff Act, 1975 on import of goods/services and
• credit or debit notes received in respect of such supplies during tax period, after the 10th day but on or before the 15th day of the succeeding month of the tax period.
The jurisdictional Commissioner may, for the reasons to be recorded in writing, extend the time limit for filing such outward supply statement for the particular class of taxable persons.
The details of supplies modified, deleted, added by the recipient and filed through GSTR 2 shall be auto-populated in the GSTR 1 A of the supplier.
(a) The registered person shall specify 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.
(b) The registered person shall declare the 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 in Form GSTR-2.
The details of inward supplies of goods or services or both furnished in Form GSTR-2 shall include, inter alia —
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier. |
