TMI BlogComponents of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2)X X X X Extracts X X X X X X X X Extracts X X X X ..... details of the Taxpayer i.e. Name along with GSTIN 2. Period to which the Return pertains 3. Final invoice-level inward supply information pertaining to the tax period for goods and services separately 4. The information submitted in GSTR-1 by the Counterparty Supplier of the taxpayer will be auto populated in the concerned tables of GSTR-2. The same may be modified i.e. added or deleted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich partial credit has been availed earlier. 8. In respect of capital goods, there will be a field to capture appropriate information regarding availment of ITC over a period (to be prescribed in GST Law in terms of duration and number of installments) from the date of accountal of capital goods in the taxpayer s books of accounts. [GST Law may provide that Input credit pertaining to Capital Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chase discounts received). This will include the details of Credit/Debit Note issued by the suppliers and the differential value impact and concomitant tax payable or refund/tax credit sought. 11. There will be a separate table for effecting modifications/correcting errors in the returns submitted earlier. The time period for correcting these errors will be provided in the GST Law. 12. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
|