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ANNEXURE-III
GSTR-2
[To be furnished by the 15 th of the month]
[Not to be furnished by compounding taxpayer /ISD]
Note:
1. Auto-population would be done, on the basis of GSTR1 of counter-party supplier, on or after 11th of succeeding month.
2. Addition of invoices / debit note / credit note, not submitted by counter-party supplier, would be permitted between 12th to 15th of succeeding month.
3. Adjustments would be permitted on 16th and 17th of succeeding month.
4. Further the other details that are not auto-populated, i.e. import of services, eligibility of ITC and quantum thereof and purchases from unregistered taxpayer shall be furnished.
INWARD SUPPLIES/PURCHASES
RECEIVED
1. GSTIN :
..
2. Name of the taxpayer:
..
(S. No. 1 and 2 will be auto-populated on
logging)
3.
Period:
Month
.
Year
4. From Registered taxpayers
(figures
in Rs)
|
GSTIN of supplier |
Invoice |
IGST |
CGST |
SGST |
Addl ax# |
Eligibility
of ITC
(select from drop down)
|
Total
Tax
available
as
ITC
|
ITC
available
this
mont
|
|
No |
Date |
Value |
HSN
/SAC*
|
Taxable Value |
Rate |
Amt |
Rate |
Amt |
Rate |
Amt |
Rate |
Amt |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
(14) |
(15) |
(16) |
(17) |
|
Other than suppl ies attr acting reverse charge
|
|
Auto populated
|
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Input
|
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Capital goods
|
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|
None |
|
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Not auto populated
(Claimed) |
|
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Same as
above
|
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Supplies attracting reverse charge
|
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Auto
populated
|
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Same as
above
|
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Others
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*As per Para 3.1 (4) (iii) of the return report
# Not applicable to services and intra-state & specified inter-state supplies of goods
Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.
5. Goods/Capital
goods
received
from
Overseas
(Import
of
goods)
(figures in Rs)
|
Bill of entry |
IGST |
Eligibility for ITC
(select from drop down) |
Total IGST
available as ITC |
ITC available
this month |
|
No. |
Date |
Value |
HSN/SAC* |
Taxable value |
Rate |
Amt |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
| |
|
|
|
|
|
|
Input |
|
|
|
Capital Goods |
|
|
|
None |
|
|
* As per para 3.1 (4) (iii) of the
return report
6. Services received from a supplier located outside India ( Import of services)
(figures in Rs)
|
Invoice |
IGST |
ITC
Admissibility |
|
No |
Date |
Value |
SAC |
Taxable Value |
Rate |
Amt |
Total ITC
admissible |
ITC admissible
this month |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
| |
|
|
|
|
|
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|
7. Details of Credit/Debit Notes
(figures in Rs)
|
DebitNote / creditnote
|
Original Invoice
|
Differential
Value
(Plus or
Minus)
|
Differential Tax
|
Eligibility for ITC
(select from drop down as
in Table
5 above)
|
Total IGST
available
as ITC
|
ITC available this
month
|
|
No. |
Date |
No. |
Date |
|
IGST |
CGST |
SGST |
Addl Tax# |
|
|
|
| |
|
|
|
|
Rate |
Amt |
Rate |
Amt |
Rate |
Amt |
Rate |
Amt |
|
|
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
(14) |
(15) |
(16) |
Debit Note Received
Credit Note Received
# Not applicable to services and intra-state & specified inter-state supplies of goods
8. Amendments to details of inward supplies received in earlier tax periods
(including post purchase discounts received)
(figures in Rs)
|
Original Invoice
|
GSTIN/ UIN
|
Revised Invoice
|
IGST |
CGST |
SGST |
Addl Tax# |
Eligibility for
ITC (select from drop down
as in Table 5 above)
|
Total IGST available as IT |
ITC available this month
|
|
No. |
Date |
|
No. |
Date |
HSN/
SAC |
Taxable value |
Rate |
Amt |
Rate |
Amt |
Rate |
Amt |
Rate |
Amt |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
(14) |
(15) |
(16) |
(17) |
(18) |
| |
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# Not applicable to services and intra-state & specified inter-state supplies of goods
9. Supplies received from compounding /unregistered dealer & other exempt/nil/non GST supplies
(figures in Rs)
| |
HSN Code/ SAC code
|
|
Value of supplies received from
|
|
Compounding Dealer
|
Unregistered dealer
|
Any exempt supply not
included in
Table 4 above
|
Any nil rated supply not
included in
Table 4 above
|
Non GST Supply
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
|
Interstate supplies
|
|
|
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|
Intrastate supplies
|
|
|
|
|
|
|
10. ISD credit received
(figures in Rs)
|
GSTIN_ISD
|
Invoice/Document details
|
ISD Credit
|
|
No |
Date |
IGST |
CGST |
SGST |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| |
|
|
|
|
11. TDS Credit received
(figures in Rs)
|
GSTIN/ GDI/of
TDS deductor
|
TDS Certificate
|
TDS
|
|
IGST |
CGST |
SGST |
| |
No |
Date |
Rate |
Tax |
Rate |
Tax |
Rate |
Tax |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
| |
|
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12. ITC Received on an invoice on which partial credit availed earlier
(figures in Rs)
|
Original invoice/ doc |
ITC availed
|
|
IGST |
CGST |
SGST |
|
No. |
Date |
Earlier |
This month |
Earlier |
This month |
Earlier |
This month |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
| |
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Usual declaration
Signature of Authorized Person
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