GSTR-2: What are the Details of Inward Supplies to be Provided in GSTR-2?

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  • By Taxmann
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  • Last Updated on 23 November, 2021

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The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the —
  1. Invoice-wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
  2. Import of goods and services made; and 
  3. Debit and Credit notes, if any, received from supplier.

How GSTR-2 would be prepared by the recipient?

The return form in GSTR-2 would be auto-populated from the details submitted by the Outward supplier in GSTR-1. The details would be communicated to the recipient in Part A, Part B and Part C of GSTR-2A. The details received in Part A, Part B and Part C of GSTR-2A would be as follows:
 

S.No.

Category of Person

Details Furnished

Return Form from which the details would be auto populated in GSTR-2A

1.

Part A

Details of outward supplies made available by the supplier to the recipient

GSTR-1

2.

Part A

Details of invoices furnished by an non-resident taxable person

GSTR-5

3.

Part B

Details of invoices furnished by an Input Service Distributor

GSTR-6

4.

Part C

Details of tax deducted at source furnished by the deductor under sub-section(3) of section 39

GSTR-7

5.

Part C

Details of tax collected at source furnished by an e-commerce operator under section 52

GSTR-8
 The recipient shall be required to perform the actions as listed below on the details submitted and communicated to him.   
    • Verify 
    • Validate 
    • Modify
    • Or if require, delete 
 Once the above actions are performed, GSTR-2 of the recipient of the supply would be prepared. The recipient of the supply can include details of the inward supplies and credit or debit note received by him in respect of such supplies that have not been declared by the outward supplier in his GSTR-1.

What is the procedure for rectification of any error or omission in the details submitted by the inward supplier in GSTR-2?

a) The registered person should have furnish the details under sub-section (2) of section 38 for any tax period i.e. GSTR-2. 

b) Such details furnished by the registered person had remained unmatched under section 42 or section 43. 

c) Rectification of error or omission can be made in the return to be furnished for the month during which such error or omission is noticed. 

d) The registered person would be required to pay tax along with interest, if any, in case the payment falls short on tax on account of such error or omission. 

e) The tax and interest have to be deposited along with the return to be furnished for the tax period wherein such error or omission is rectified. 

f) Such rectification of the error or omission in respect of the details furnished under sub-section (2) of section 38 shall not be allowed after happening of either of the following two events: 

    1. Furnishing of the returns under section 39 for the month of September following the end of the financial year to which such details pertain; 
    2. Furnishing of the relevant annual return.

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