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Inward Supply Statement (GSTR-2A/GSTR-2) Section 38 - GST Ready Reckoner - GSTExtract Inward Supply Statement (GSTR-2A/GSTR-2 ) As per section 38(1) of CGST/UTGST Act, 2017 the taxable person, other than ISD, TCS, TDS, taxpayer in composition levy and non-resident taxpayer, on receipt (auto-population) of invoice/debit note/credit note/ voucher of advance payment data of GSTR 1 filed by the supplier, in his GSTR-2A (Inward Supply Statement), shall: match, verify, validate with his purchase register, modify or delete, if required, the details relating to the invoices, credit or debit notes of outward supplies. add the invoice, debit or credit notes that have not been declared by the supplier in his GSTR 1, prepare GSTR 2A and thereafter file GSTR-2. The recipient of goods/services shall also add in the GSTR 2 : the invoices of goods and/or services on which tax is paid on reverse charge basis, the inward supplies of goods or services or both taxable under IGST on which IGST is paid under section 3 of the Customs Tariff Act, 1975 on import of goods/services and credit or debit notes received in respect of such supplies during tax period, after the 10th day but on or before the 15th day the succeeding month of the tax period. The jurisdictional Commissioner may, for the reasons to be recorded in writing, extend the time limit for filing such outward supply statement for the particular class of taxable persons. The details of supplies modified, deleted, added by the recipient and filed through GSTR 2 shall be auto-populated in the GSTR 1 A of the supplier. (a) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (b) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in Form GSTR-2. The details of inward supplies of goods or services or both furnished in Form GSTR-2 shall include , inter alia (a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons; (b) import of goods and services made; and (c) debit and credit notes, if any, received from supplier. As per section 38(2) The auto-generated statement under section 38(1) , shall consist of (a) details of inward supplies in respect of which credit of input tax may be available to the recipient; and (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the outward supply (i) New Registered person:- by any registered person within such period of taking registration as may be prescribed; or (ii) Defaulter:- by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or (iii) Difference in output tax declared in GSTR-1 3B:- by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or (iv) Excess availment of Credit:- by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or (v) Utilization of credit more than maximum limit under section 49(12) :- by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of section 49(12) subject to such conditions and restrictions as may be prescribed; or (vi) by such other class of persons as may be prescribed. As Per Rule 60 Form and manner of ascertaining details of inward supplies Details of GTR -2A (1) The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A , in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the case may be . (2) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal. (3) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal. (4) The details of tax deducted at source furnished by the deductor under of section 39(3) in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal (5) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal. (6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common portal. Details in GSTR-3B An auto-generated statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of - (i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso of section 39(1) , in FORM GSTR-1 , between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month; (ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5 and an Input Service Distributor in his return in FORM GSTR-6 and details of outward supplies furnished by his supplier, required to furnish return for every quarter under proviso to of section 39(1) , in FORM GSTR-1 or using the IFF, as the case may be, (a) for the first month of the quarter, between the day immediately after the due date of furnishing of FORM GSTR-1 for the preceding quarter to the due date of furnishing details using the IFF for the first month of the quarter ; (b) for the second month of the quarter, between the day immediately after the due date of furnishing details using the IFF for the first month of the quarter to the due date of furnishing details using the IFF for the second month of the quarter ; (c) for the third month of the quarter, between the day immediately after the due date of furnishing of details using the IFF for the second month of the quarter to the due date of furnishing of FORM GSTR-1 for the quarter; (iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month. The Statement in FORM GSTR-2B for every month shall be made available to the registered person,- (i) for the first and second month of a quarter, a day after the due date of furnishing of a) details of outward supplies for the said month, in the IFF by a registered person required to furnish return for every quarter under proviso of Section 39(1) , or b) in FORM GSTR-1 by a registered person, other than those required to furnish return for every quarter under proviso of section 39(1) , whichever is later; (ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies for the said month, in FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso of section 39(1) .
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