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GSTR 2 Input Format

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 Sovos GST Compliance Solution

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