How to file GSTR 2 : Instruction

1. Terms used:

a. GSTIN: Goods and Services Tax Identification Number
b. UIN: Unique Identity Number
c. UQC: Unit Quantity Code
d. HSN: Harmonized System of Nomenclature
e. POS: Place of Supply (Respective State)
f. B to B: From one registered person to another registered person
g. B to C: From registered person to unregistered person

2. Table 3 & 4 to capture information of:

(i) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto populated details received in GSTR-2A;

(ii) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge;

(iii) The recipient taxpayer has the following option to act on the auto populated information:
a. Accept,
b. Reject,
c. Modify (if information provided by supplier is incorrect), or
d. Keep the transaction pending for action (if goods or services have not been received)

(iv) After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed;

(v) The recipient taxpayer can also add invoices (not uploaded by the counter party supplier) if he is in possession of invoices and have received the goods or services;

(vi) Table 4A to be auto populated;

(vii) In case of invoices added by recipient tax payer, Place of Supply (PoS)

to be captured always except in case of supplies received from registered
person, where it is required only if the same is different from the location of the

(viii) Recipient will have the option to accept invoices auto populated as well
as add invoices, pertaining to reverse charge only when the time of
supply arises in terms of section 12 or 13 of the Act; and

(ix) Recipient tax payer is required to declare in Column No. 12 whether the
inward supplies are inputs or input services or capital goods (including
plant and machinery).

3. Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5.

4. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.

5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer.

6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions.

7. Table 7 captures information on a gross value level.

8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC.

9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9.

10.The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3.

11.Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose.

12.Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in
Table 10.

13.Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR- 3 of the immediately preceding tax period.

14.Reporting criteria of HSN will be same as reported in GSTR-1.

  • Summary of supplies effected against a particular HSN code to be reported
    only in summary table. It will be optional for taxpayers having annual turnover uptoRs. 1.50 Cr but they need to provide information about description of goods.

  • It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but uptoRs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr.



FAQs regarding filing GSTR 1 & GSTR 2A Returns online


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