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GSTR 2 Input Format

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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 Return Whether Populated in 2A

Is Action

Required to be taken by taxpayer

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

Regular Transactions Import and CDN

 

 

4A Inward supplies received from a registered supplier (attracting reverse charge) Yes Yes
4B Inward supplies received from an unregistered supplier No NA
4C Import of service No NA
5 Inputs/Capital goods received from Overseas or from
SEZ units on a Bill
of Entry
No NA
6A Supplies 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 dealers Yes. Only for registered dealers
6B Supplies 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
No NA
6C Debit Notes/Credit Notes [original] Yes. Only for registered dealers  / SEZ Yes. Only for registered dealers  / SEZ
6D Debit Notes/ Credit Notes [amendment of debit
notes/credit notes furnished in
earlier tax periods]
Yes. Only for registered dealers / SEZ Yes. Only for registered dealers  / SEZ
7 Supplies received from
composition taxable person
and other
exempt/Nil rated/Non-GST
supplies received
No NA

Regular Transactions Import and CDN

 

8 ISD credit received Yes Yes ISD
9

TDS and TCS Credit received

 

Yes. No Deferred for reporting until further notification
10 (I) A Advance amount paid for
reverse charge supplies in
the tax period
(tax amount to be
added to
output tax liability)
No NA Advance Paid and Tax Paid
10 (II) II Amendments of information furnished in Table No. 10
(I) A
in an earlier month
[Furnish revised
information]
No NA
10 (I) B Advance amount on which
tax was paid in earlier
period
but invoice
has been received in the
current period
[reflected in
Table 4 above]
No NA
10 (II) II Amendments of information furnished in Table No. 10
(I) B in
an earlier month
[Furnish revised
information]
No NA
11 Input Tax Credit Reversal / Reclaim No NA ITC Reversal Aggregate
12 Addition and reduction of amount
in output tax for mismatch
and other reasons
Yes No Not an actionable data, hence no input
13 HSN summary of inward supplies No NA HSN Summary Aggregate