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Note-   Date for GSTR2 for July has been extended. It is 30 November 2017

What is GSTR2 ?

GSTR2 Return is the Return of Purchases of GST

It contains details of both normal purchases as well as reverse charge purchases for the month

GSTR Part 2 ii image.jpg


What is the due date of GSTR2?

Normally due date for GSTR2 is 15 th of next month

Hence Due date for July GSTR2 was 15 Aug 2017

However, it has been extended by the government to 31 October 2017 30 November 2017


How are GSTR 1, GSTR 2 and GSTR 1A and GSTR 2A Related?

Suppose P makes Sale of 100000 to Q

P will file GSTR 1 showing Sales of 100000 to Q

If Q is registered,it will automatically reflect in its GSTR2A 

B will check GSTR2A

  1. If it is correct according to him,then he will Accept the Same in GSTR 2
  2. If there is some mistake,(Suppose Amount mentioned is wrong),he will Reject the same in GSTR2
  3. If it is not showing in GSTR 2A,it means A has not filed the return or A has not shown B’s name properly in GST Return .In this case,B will add Missing Invoice in GSTR 2
  4. If Q has shown Purchase in Next month,it will click Pending

GST PART 2 image.jpg


What is GSTR 1A

Changes Made by B will be reflected in GSTR1A of A

  1. If A accepts the same, His GSTR1 will be modified
  2. If A rejects the same, B will not get Input of same

What are Different Parts of GSTR2?

GSTR-2 - Inward Supplies received by the Taxpayer 2.jpg

It contains following Parts

GSTR 2 PART

DESCRIPTION

Details

3,4A

Inward Supply Received from Registered Persons including Reverse Charge Supplies

It contains Details of

Purchases from Registered Parties for which we are claiming Input

It also include Purchases made Under Reverse Charge for which we have to pay GST from registered parties.

5

Import of Input/Capital Goods and Supplies received from SEZ

If we are Purchasing Goods from Special Economic Zone

We have to show these purchases here

These can be normal purchases or purchases of Capital Goods

4C

Import of Service

It contains details of Services Taken from Foreign Service Providers

These expenses are covered under Reverse Charge and we have to pay GST on these

6C

Debit Note/Credit Note for Supplies from Registered Person

It contains details of Purchase Return , Discount ,Quality Deduction of Purchases from Registered Vendors

4B

Inward Supplies from Unregistered person

Purchases from Unregistered Parties to be shown here

This Reverse Charge has been suspended for period 13 Oct 2017-31 March 2017,however is has to be paid for earlier period

6C

Debit Notes/Credit Notes for Unregistered Supplier

It contains details of Purchase Return, Discount ,Quality Deduction of Purchases from Unregistered Vendors

7

Supplies from Composition Taxable Person and Other Exempt/Nil Rate/Non GST Supplies

It contains details of those goods which do have any tax implications like

10(I)-10A

Amount Paid for Reverse Charge Supplies

If Advance Paid to Party also and goods not yet purchased, still tax under Reverse Charge to be paid here

10(I)-10B

Adjustment of Advance Amount paid earlier for  Reverse Charge

Suppose advance paid for goods purchased under Reverse Charge in July and goods actually purchased in Aug

This advance is to be adjusted in Aug

In August, this adjustment of advance is to be shown here

13

HSN summary of inward supplies

HSN Code,Quantity,Value and Tax of Different Types of Purchases is to be shown here

11

Input Tax Credit

Input Tax Credit Reversed due to Different Cases are to be shown here

8

ISD Credit Received

ITC Received from Input Service Distributors

 

 

 DETAILED PROCEDURE WITH SCREENSHOTS

  1. Click return dashboard
    1. Click return dashboard.jpg
  2. Select Return Period then click Search button
    2. Select Return Period then click Search button.jpg
  3. Click Prepare Online
    3. Click Prepare Online.jpg
  4. Generate GSTR Summary
    4. Generate GSTR Summary.jpg
  5. Click 3,4 A Inward Supplies Received
    5. Click 3,4 Inward Supplies Received....jpg
  6. Click Supplier Details
    6. Click Supplier Details.jpg
  7. Tick and Click Accept
    7. Tick and Click Accept.jpg
  8. It shows Done
    8. It shows Done.jpg
  9. Tick Then click Submit Button
    9. Tick Then click Submit Button.jpg

  10. Click Proceed Button
    10. Click Proceed Button.jpg
  11. Click File Return
    11. Click File Return.jpg

  12. Tick and select Name then Click File With EVC Button
    12. Tick and select Name then Click File  With EVC Button.jpg
  13. Enter OTP Verification then click verify Button
    13. Enter OTP Verification then click verify Button.jpg

  14. It Shows GSTR 2 of GSTIN
    14. It Shows GSTR 2 of GSTIN.jpg

Download PDF

  1. GST - Goods and Services Tax, India
  2. GST Return, Challan and Invoice Format
  3. GST Return Format
    GSTR -1

    Download Offline Tool Utility for GST Return GSTR1

    What are Different Parts of GSTR 1?

    What are B2B and B2C Small and Large Invoice in GST

    How to fill Details of Debit Note and Credit Note in GST

    How to fill GSTR 3B Return

    How to Remove Errors in GSTR 3B

    How to Solve Emas Error

    How to Fill GSTR 1 - Online at GST Portal

    How to Download Latest Tally Release 6.1 for GST

    How to Opt for Composition Scheme in GST

    Download GSTR 3B Return in Excel Format

    How to view Notice and Circular from GST Website

    What is due date for Return for GSTR 3B

    How to Fill Excel Offline Tool for GST Return

    How to Download Emsigner

    How to Install and Run Emsigner

    How to Install Java

    How to Solve Fail to Establish Error

    How to Fill GSTR1 Invoice Details - 4A, 4B, 4C, 6B, 6C

    How to Fill GSTR1 Invoice Details - 5A, 5B - B2C (Large) Invoices

    How to Fill GSTR1 Invoice Details - 9B - Credit Debit Notes (Registered)

    How to Fill GSTR1 Invoice Details - 9B - Credit / Debit Notes (Unregistered)

    How to Fill GSTR1 Invoice Details - 9B - 6A - Exports Invoices

    How to Fill GSTR 1 - Other Details - 7 - B2C (Others)

    How to Fill GSTR 1 - Other Details - 8A, 8B, 8C, 8D - Nil Rated Supplies

    How to Fill GSTR 1 - Other Details - 11A(1), 11A(2) - Tax Liability (Advances Received)

    How to Fill GSTR 1 - Other Details - 11B(1), 11B(2) - Adjustment of Advances

    How to Fill GSTR 1 - Other Details - 12 - HSN-wise summary of outward supplies

    How to file GSTR2 You are here

    Debit Note Credit Note GSTR1

    GST Return Due Dates Chart (Updated) - Download in PDF

    How to fill GSTR 1A

    How to Install DSC Software Step -1

    How to File GSTR-1 with DSC

Ask Download
GST Return Format
GSTR -1

Download Offline Tool Utility for GST Return GSTR1

What are Different Parts of GSTR 1?

What are B2B and B2C Small and Large Invoice in GST

How to fill Details of Debit Note and Credit Note in GST

How to fill GSTR 3B Return

How to Remove Errors in GSTR 3B

How to Solve Emas Error

How to Fill GSTR 1 - Online at GST Portal

How to Download Latest Tally Release 6.1 for GST

How to Opt for Composition Scheme in GST

Download GSTR 3B Return in Excel Format

How to view Notice and Circular from GST Website

What is due date for Return for GSTR 3B

How to Fill Excel Offline Tool for GST Return

How to Download Emsigner

How to Install and Run Emsigner

How to Install Java

How to Solve Fail to Establish Error

How to Fill GSTR1 Invoice Details - 4A, 4B, 4C, 6B, 6C

How to Fill GSTR1 Invoice Details - 5A, 5B - B2C (Large) Invoices

How to Fill GSTR1 Invoice Details - 9B - Credit Debit Notes (Registered)

How to Fill GSTR1 Invoice Details - 9B - Credit / Debit Notes (Unregistered)

How to Fill GSTR1 Invoice Details - 9B - 6A - Exports Invoices

How to Fill GSTR 1 - Other Details - 7 - B2C (Others)

How to Fill GSTR 1 - Other Details - 8A, 8B, 8C, 8D - Nil Rated Supplies

How to Fill GSTR 1 - Other Details - 11A(1), 11A(2) - Tax Liability (Advances Received)

How to Fill GSTR 1 - Other Details - 11B(1), 11B(2) - Adjustment of Advances

How to Fill GSTR 1 - Other Details - 12 - HSN-wise summary of outward supplies

How to file GSTR2 You are here

Debit Note Credit Note GSTR1

GST Return Due Dates Chart (Updated) - Download in PDF

How to fill GSTR 1A

How to Install DSC Software Step -1

How to File GSTR-1 with DSC

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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