All important details about GSTR 2 filing.

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ALL IMPORTANT DETAILS ABOUT GSTR-2 FILING FOR TAX
PAYERS

• GSTR-2 is an application of Return for Inward
  supplies for the tax period. It is the next step
  for the taxpayer once he has filed GSTR-1.

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Information Auto-populated in GSTR-2

• Details of tax collected at source equipped by an
  e-commerce operator.
• Invoice wise details of all supplies acknowledged
  from registered persons.
• Details of invoices furnished by a non-resident
  taxable person in his return in FORM GSTR-5.
• Details of invoices fitted out by an Input
  Service Distributor in his return in FORM GSTR-6.
• Details of tax deducted at source furnished by
  the withheld in FORM GSTR-7.

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Here is a step-by-step process of filing GSTR-2

• Login to GST Portal

• Login to GST Portal

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• Go to Service click Return,

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• Click on Prepare Online under GSTR-2
• Select the month for which you are filing GSTR-2

• Select the month for which you are filing GSTR-2
• Click on Prepare Online under GSTR-2

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• Fill all the details that need to be filled.
• Do note, that only those details that are not
  auto-populated in your GSTR-2A or the details
  that have to be changed should be entered in
  these tiles.

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GSTR-2 Details on Invoices

• Inward supplies acknowledged from registered
  person including Reverse Charge supplies
• Information of all misplaced inward supplies
  from registered dealers should be entered here.
  This will also include inward supplies
  accountable for the reverse charge.
• For this, Click on ADD MISSING INVOICE DETAILS
  to add details of any inward supplies from a
  registered person and reverse charge supplies
  missing in GSTR-2A.
• Fill out the necessary details then click on
  Add Details

8
Import of Inputs/ Capital Goods and Supplies
received from SEZ

• Any import of Inputs and Capital Goods including
  goods received from SEZ is to be entered in this
  tile
• Click on ADD BOE
• Enter the necessary details and click on
  saveImport of Service by the registered
  person
• Click on ADD DETAILS
• Enter the necessary details that need to be
  filled.
• Then save your details.

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Debit/Credit Notes for supplies from a registered
person

• Any debit note or credit note received from a
  registered dealer but absent in GSTR-2A should be
  entered here.
• Click on ADD CREDIT NOTE/DEBIT NOTE
• Add necessary details
• Then Click on SAVE

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The advance amount paid for reverse charge
supplies

• All early payment paid for supplies liable to
  reverse charge has to be entered here. This will
  surge your output tax liability as you are liable
  to pay tax on RCM basis.
• Click on ADD DETAILS
• Enter the Point of sale and the Taxable Value
  based on the GST Rate. Finally, Click on SAVE

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• Once all the details have been entered the return
  a declaration is to be given and the return can
  be submitted online.

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• GSTR-2 is a very much necessary for GST return.
  Any blunder or alteration or addition not
  reported in GSTR-2 will impact your input tax
  credit eligibility. Unlike the traditional return
  filing, in GSTR-2, most of the information is
  auto-populated based on the counter partys
  declaration of invoices.
• With the amount details to be captured in each of
  the tables and the number of actions to be
  performed before filing GSTR-2, by now, you would
  have measured the time and effort required to
  file GSTR-2.