TMI BlogDetails of auto drafted suppliesX X X X Extracts X X X X X X X X Extracts X X X X ..... tracting reverse charge GSTIN of supp--lier Trade/ Legal name Invoice details Rate (%) Tax- able value Amount of tax Place of supply (Name of State/ UT) Supply attra- cting reverse charge (Y/N) GSTR- 1/5 period GSTR- 1/5 filing date GSTR- 3B filing status (Yes/ No) Amen- dment made, if any (GSTIN, Others) Tax period in which amended Effe- ctive date of cance -llation, if any No. Type Date Value Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Debit / Credit notes received during current tax period GSTIN of supplier Trade/ Legal name Credit / Debit Note Details Rate (%) Taxable value Amount of tax Place of supply (Name of State/UT) Supply attracting reverse charge (Y/N) GSTR- 1/5 period GSTR-1 /5 filing date GSTR- 3B filing status (Yes/ No) Amendment made, if any (GSTIN, Others) Tax period in which amended Effective date of cancellation, if any No. Note type Note supply type Date Value Integrated tax Central tax State/ UT tax Cess 1 2 3 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PART B 7. ISD credit received GSTIN of ISD Trade/ Legal name ISD document details ISD invoice details (for ISD credit note only) ITC amount involved GSTR-6 Period GSTR-6 filing date Amen- dment made, if any Tax Period in which amended ITC Eligibility Type No. Date No. Date Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Amount received / Gross value (Original / Revised) Value of supplies returned Net amount liable for TCS Amount (Original / Revised) Integrated tax Central tax State /UT tax 1 2 3 4 5 6 7 8 9 9A. TDS 9B. TCS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 4. Table wise instructions : Table No. and Heading Instructions 3 Inward supplies received from a registered person including supplies attracting reverse charge i. The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their FORM GSTR-1 and 5. ii. Invoice type : a. R- Regular (Other than SEZ supplies and Deemed exports) b. SEZWP- SEZ supplies with payment of tax c. SEZWOP- SEZ supplies without payment of tax d. DE- Deemed exports e. CBW - Intra-State supplies attracting IGST iii. For every invoice, the period and date of FORM GSTR-1/5 in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier s date of filing. For example, if a supplier files his invoice INV-1 dated 10th November 2019 in his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to transactions on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. If the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided. iii. Note Type: Credit Note Debit Note iv. Note supply type: R- Regular (Other than SEZ supplies and Deemed exports) SEZWP- SEZ supplies with payment of tax SEZWOP- SEZ supplies without payment of tax DE- Deemed exports CBW - Intra-State supplies attracting IGST v. For every credit or debit note, the period and date of FORM GSTR-1/5 in which such credit or debit note has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier s filing of FORM GSTR-1. For example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5 th Marc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments i. The table consists of details of IGST paid on imports of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. ii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. iii. The table also provides if the Bill of entry was amended. iv. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. ] ************* NOTES:- 1. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8) Year Month 1. GSTIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revised details of document or details of original Debit / Credit note Rate Taxable value Amount of tax Place of supply (Name of State/UT) GSTIN No. Date GSTIN No. Date Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 PART B 6. ISD credit (including amendments thereof) received GSTIN of ISD ISD document details ITC amount involved No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
