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GST Return-2-Consolidation


"Once the supplier furnishes the details of the supply and recipient in GSTR-1, the details are auto-populated and communicated to the recipient in GSTR-2A. The recipient then confirms the details filled by the supplier in GSTR-1 and reflected in GSTR-2A."

How to file GSTR 2 Form?

Form GSTR-2 contains 13 tables where the following details need to be captured:

  • Table 1: Details of GSTIN
  • Table 2: Traders’ details
  • Table 3: Details of Inward supplies received from a registered person other than the supplies attracting reverse charge
  • Table 4: Details of inward supplies received from a registered person (excluding supplies attracting reverse charge).
  • Table 5: Details Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry
  • Table 6: Amendments to details of inward supplies furnished in returns for earlier tax periods and details of debit notes/credit notes issued
  • Table 7: Details of Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received
  • Table 8: Details of Credit received from ISD
  • Table 9: Details of TDS and TCS credit received
  • Table 10: Details of advances paid/advance adjusted on account of receipt of supply
  • Table 11: Details of Input tax credit reversal/ Reclaim.
  • Table 12: Details of addition and reduction of amount in output tax for mismatch and other reasons
  • Table 13: HSN Summary of Inward Supplies

Prerequisites of the GSTR-2

  • You must be a registered taxpayer under GST with a 15-digit PAN-based GSTIN.
  • You need to access your GSTR-2A data from the GST portal to cross-verify. Keep detailed invoices for all transactions, including intra-state and inter-state, business-to-business (B2B), business-to-consumer (B2C), exempt, non-GST supplies, and stock transfers between your locations in different states.
  • You require either an OTP on your registered phone to verify your return via an Electronic Verification Code (EVC), a Digital Signature Certificate (Class 2 or higher), or you can use Aadhaar-based e-sign to file your GST returns.

Vendors Categories Relevant to GSTR-2

  • If you purchase goods/services from registered taxpayers, Table 3 is applicable.
  • For suppliers liable to reverse charge as per Section 9(3) of CGST, Table 4A applies
  • Corrections to previously filed data under Tables 3 or 4 can be made using Section 6A of the current GSTR-2 (except for the July return).
  • Credit and debit notes for the month go under Section 6C, and amendments for previous periods go under Section 6D.
  • Supplies from composition dealers, exempted, nil-rated, or non-GST supplies are covered under Table 7.
  • Imports of services from overseas vendors fall under Table 4C.
  • Imports of goods from overseas or SEZ units go under Table 5. Corrections here can be made under Section 6B.
  • If your head office is an Input Service Distributor (ISD), Table 8 applies.

Tax Deducted or Collected at Source

If your customers deduct tax at source (TDS), details are captured in Section 9A, sourced from GSTR-7 filed by those customers.

  • If you sell via e-commerce operators (like Flipkart, Amazon) who collect tax at source (TCS), details are in Section 9B, sourced from GSTR-8 of the e-commerce operators.

What needs to be filed in GSTR-2?

  • Name and address of the dealer (auto-populated after login).
  • 15-digit GSTIN of the dealer (auto-populated).
  • Return filing period (month and year).
  • Details of all inward supplies received during the tax month (auto-populated from GSTR-1). Any discrepancies can be corrected manually, and suppliers must approve changes via GSTR-1A.
  • Amendments to inward supplies from previous periods (filled manually with supplier approval).
  • Details of imports of goods/capital goods and related amendments.
  • Details of imported services from persons outside India and related amendments.
  • Details of debit/credit notes raised and amended.
  • Details of supplies received from unregistered persons, composition dealers, exempt, nil-rated, and non-GST supplies.
  • Details of input tax credit received from ISD (auto-populated from GSTR-5).
  • Details of credits arising from tax deducted or collected at source (auto-populated from GSTR-7 and GSTR-8).
  • Details of input tax credit claimed against invoices not filed by suppliers.
  • Details of output tax liability arising due to reverse charge without invoice receipt.
  • Any amendments made to the above fields.
  • Details of tax paid, including reverse charge and previous periods.
  • Details of input tax credit reversals and related amendments.

What is GSTR-2?

GSTR-2 is a monthly return filed by regular taxpayers, capturing all inward supplies from registered suppliers, including those liable to reverse charge. It also declares advances paid on such supplies and adjustments related to invoices received later. For the period July 2017 to March 2018, filing of GSTR-1 was allowed without filing GSTR-2 and GSTR-3, with dates to be decided by a committee.

Generation of Challan

Previously, taxpayers had to manually fill in the input tax credit utilization and cash payment amounts to generate challans. Now, the system auto-generates suggestions for ITC utilization, which can be edited by the taxpayer. The payable amount updates automatically, allowing one-click challan generation after offsetting the available ITC.

How To File GSTR-2 Online?

  • You can file GSTR-2 directly on the GSTN portal or use third-party software that integrates with your accounting software for easier upload.
  • Many GST Suvidha Providers (GSPs) offer return filing solutions.
  • Manual reconciliation is time-consuming and prone to errors.
  • For hassle-free filing, consider easy-to-use accounting software like ProfitBooks, which supports 1-click GST return filing and is designed for business owners without accounting backgrounds.

Proforma of GSTR-2

You can view the complete format of Form GSTR-2 on the GST portal or through your filing software.

Headings that Appear under GSTR-2 and their Significance

Most of the headings in this return are auto-populated from the counter-party’s GSTR-1 return.

S. no. Headings Details to be furnished
1 GSTIN (Goods and Services Taxpayer Identification Number) 15-digit state-wise PAN number, auto-populated at the time of filing the return.
2 Legal Name of the Registered Person Auto-populated when the taxpayer logs in to the GST portal.
3 Tax Period Month/Quarter and year for which the return is being filed, selectable from a drop-down menu.
4 Taxable Inward Supplies from a Registered Person Auto-populated from GSTR-2A filed by your counter-party. Additional claims not auto-populated can be added manually. Reasons for no auto-population could be: supplier’s failure to file GSTR-1, missing transactions, or wrong GSTIN entered. Manual entries notify the supplier, who must accept changes in GSTR-1A. If purchases are made in multiple lots, invoice details should be reported in the period when the last lot is received and recorded in books.
5 Modifications to Details of Inward Supplies Received in Earlier Tax Periods Allows manual amendments to details of goods/services received in earlier months. Suppliers receive notifications to accept these changes in their GSTR-1A.
6 Imported Inputs/Capital Goods (from overseas or SEZ units) Imports are treated as inter-state supplies; details of such goods/services must be furnished here.
7 Modifications to Details of Imported Goods Received in Earlier Tax Periods Amendments related to tax on imported goods along with changes in Bill of Entry or Import Report details.
8 Services Imported from Overseas Similar to imported goods, imported services are reported here. They fall under Reverse Charge Mechanism (RCM) for GST collection.
9 Modifications to Details of Imported Services Received in Earlier Tax Periods Amendments related to tax on imported services, including any refunds due to reduction in supply value.
10 Debit Notes and Credit Notes Details All debit and credit notes must be reported. Those under RCM are auto-populated from counter-party’s GSTR-1 and GSTR-5.
11 Amendments to Debit or Credit Notes of Earlier Tax Periods Amendments to previously reported debit/credit notes, especially those under RCM. Other modifications are auto-populated.
12 Supplies Received from Unregistered Person/Entity Includes supplies from unregistered persons, composition dealers, non-GST supplies, etc.
13 TCS Credit Applicable only to merchants registered as e-commerce operators; auto-populated from GSTR-8 filed by e-commerce operators.
14 ISD Credit (Input Service Distributor) Auto-populated from GSTR-6 filed by the ISD counter-party; includes credits transferred from head office to branches.
15 TDS Credit (Tax Deducted at Source) For special cases involving specified contracts where TDS is deducted; auto-populated from GSTR-7 filed by the deductor.
16 Received ITC on Invoices on which Partial Credit was Availed Earlier If supplier has not filed return, ITC is not available. If buyer files GSTR-2 for such invoices, supplier receives GSTR-1A for acceptance/rejection.
17 Tax Liability under Reverse Charge Tax liability arising under reverse charge due to time of supply without receipt of invoice.
18 Modification to Tax Liability under Reverse Charge Amendments to tax liability under reverse charge related to time of supply without invoice.
19 Already Paid Tax GST already paid under reverse charge in earlier periods for which invoices are received in the current period.
20 ITC Reversal Details of input tax credit reversals with reasons, including reversals due to exempt/non-business supplies. ITC is not allowed on goods/services used for private or personal consumption to the extent consumed so.
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