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

Para 3.02 - Draft-Bills-Reports - Business Process for GST on GST Return - Goods and Services Tax - Para 3.02 - 3.2. : 3.2.1 This return form would capture the following information: 1. Basic 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 .....

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be auto-populated in the ITC ledger of the taxpayer on submission of his return. The taxpayer will select the invoice details regarding the in-eligibility and eligibility of ITC in relation to these inward supplies and the quantum available in a particular tax period. 7. There will be a separate table for submitting details in relation to ITC received on an invoice on which partial credit has been availed earlier. 8. In respect of capital goods, there will be a field to capture appropriate infor .....

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purchase is recorded in the books of accounts. In case inputs covered under one invoice are received in more than one instance/lot, the ITC will be given in the return period in which the last purchase is recorded in the books of accounts. (GST Law to contain appropriate provision in this regard). A note in this regard has been incorporated in the Return form for the guidance of the taxpayer. 10. There will be a separate table for submitting the details of revisions in relation to inward supply .....

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