Components of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2)

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..... 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 .....

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..... 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 .....

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..... 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 .....

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