Here you can see the “Invoice level Input”, “B2CS and Nil Rated” and “Advance Received and Tax Paid”, if applicable.

a) Invoice level Input

Similar to GSTR 1. The invoices and advance receipts uploaded at invoice level

b) B2CS and Nil Rated

If the data is provided at aggregate level for Composition, Nil, Exempt and non-GST related purchases.

c) Advances/Tax Paid

If the data is provided at aggregate level.

d) ISD

In ISD section, the invoices and CDN related to distribution of ITC need to be uploaded.

Short Note on ISD: Input Tax Distributor can be used to distribute the Input Tax credit of one organization to the sub-business. For e.g. a company which has a production unit in Pune but has a corporate office in Mumbai can share the Input Tax credit from the corporate office to the Pune unit. So the Mumbai office will register itself separately as ISD and will fill GSTR6 which will reflect in the GSTR2A of the Pune plant.

k) ITC Reversal

In the “ITC Reversal”, then you can view the amount which has been already claimed for ITC and now due to any discrepancy, it needs to be reversed.