';

GSTR 2 Input Format

You are here:
Estimated Reading Time: 2 Minutes

Scope and mapping of GSTR 2 Input formats

GSTR 2 represents the purchases or the inward supply details of the taxpayer. Some sections of GSTR 2 will be populated based on the data made available in GSTR 2A and remaining sections will be fully based on the data uploaded by the taxpayer.

Table in ReturnWhether Populated in 2A

Is Action

Required to be taken by taxpayer

Input categories defined by IRIS Sapphire
3Inward supplies received from a registered person other than the supplies attracting reverse chargeYesYes

Regular Transactions Import and CDN

 

 

4AInward supplies received from a registered supplier (attracting reverse charge)YesYes
4BInward supplies received from an unregistered supplierNoNA
4CImport of serviceNoNA
5Inputs/Capital goods received from Overseas or from
SEZ units on a Bill
of Entry
NoNA
6ASupplies other than import of
goods or goods received from
SEZ [Information furnished in
Table 3 and 4 of earlier
returns]-If details furnished
earlier were incorrect
Yes. Only for registered dealersYes. Only for registered dealers
6BSupplies by way of import of
goods or goods received from
SEZ [Information furnished in
Table 5 of earlier
returns]-If details furnished
earlier were incorrect
NoNA
6CDebit Notes/Credit Notes [original]Yes. Only for registered dealers  / SEZYes. Only for registered dealers  / SEZ
6DDebit Notes/ Credit Notes [amendment of debit
notes/credit notes furnished in
earlier tax periods]
Yes. Only for registered dealers / SEZYes. Only for registered dealers  / SEZ
7Supplies received from
composition taxable person
and other
exempt/Nil rated/Non-GST
supplies received
NoNA

Regular Transactions Import and CDN

 

8ISD credit receivedYesYesISD
9

TDS and TCS Credit received

 

Yes.NoDeferred for reporting until further notification
10 (I) AAdvance amount paid for
reverse charge supplies in
the tax period
(tax amount to be
added to
output tax liability)
NoNAAdvance Paid and Tax Paid
10 (II)II Amendments of information furnished in Table No. 10
(I) A
in an earlier month
[Furnish revised
information]
NoNA
10 (I) BAdvance amount on which
tax was paid in earlier
period
but invoice
has been received in the
current period
[reflected in
Table 4 above]
NoNA
10 (II)II Amendments of information furnished in Table No. 10
(I) B in
an earlier month
[Furnish revised
information]
NoNA
11Input Tax Credit Reversal / ReclaimNoNAITC Reversal Aggregate
12Addition and reduction of amount
in output tax for mismatch
and other reasons
YesNoNot an actionable data, hence no input
13HSN summary of inward suppliesNoNAHSN Summary Aggregate