GSRT-2: INWARD SUPPLIES MADE BY THE TAXPAYER
[To be furnished by the 15th of the month]
[Not to be furnished by compounding taxpayer /ISD]
Note:
1. Auto-population would be done, on the basis of GSTR1 of counter-party supplier, on or after 11th of
succeeding month.
2. Addition of invoices / debit note / credit note, not submitted by counter-party supplier, would be
permitted between 12th to 15th of succeeding month.
3. Adjustments would be permitted on 16th and 17th of succeeding month.
4. Further the other details that are not auto-populated, i.e. import of services, eligibility of ITC and
quantum thereof and purchases from unregistered taxpayer shall be furnished.
1. GSTIN ……….. …
2. Name of taxpayer ………
(S. No. 1 and 2 will be auto-populated on logging)
3. Period : Month……… Year ……
- From Registered taxpayers
GSTI Nof supp her | Invoice | IGST | CGST | SGST | Eligibili ty of ITC |
Total Tax available as ITC | ITC availabl e this month | |||||||
No. | Date | Value | HSN
/ SAC |
Taxable value | Rate | Amt | Rate | Amt | Rate | Amt | ||||
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (15) | (16) | (17) |
Other than supplies attracting reverse charge
Auto populated
Not auto populated (Claimed) |
Supplies attracting reverse charge
Note. If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.
- Goods /Capital goods received from Overseas (Importof goods)
figures in Rs
Bill of entry | IGST | Eligibility for ITC |
Total IGST available as ITC | ITC available this month | |||||
No. | Date | Value | HSN/ SAC | Taxable value | Rate | Amt | |||
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
- Services received from a supplier located outside India(Import of services)
|
figures in Rs
Invoice | IGST | ITC Admissibility | ||||||
No | Date | Value | SAC | Taxable value |
Rate | Amt | Total ITCadmissible |
ITC admissiblethis month |
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
- Details of Credit/Debit Notes
figures in Rs
Debit Note/ credit note | Original Invoice | Differ ential Value |
Differential Tax | Eligi bilit y for ITC | Total IGST avail able
as ITC |
ITC availabl e this month | |||||||
No | Date | No. | Date | IGST | CGST | SGST | |||||||
Rate | Am t | Rat e | Am t | Rat e | Am t | ||||||||
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10 ) |
(11 ) |
(14) | (15) | (16) |
Debit Note
Credit Note
- Amendments to details of inward supplies received in earlier tax periods (including post purchase discounts received)
(figures in Rsl
Original Invoice |
GSTIN/ UIN |
Revised Invoice | IGST | CGST | SGST | Eligibili ty for ITC |
Total IGST available as ITC
month |
ITC available this | |||||||
No. | Dat e | No. | Dat e | HSN /
SAC |
Taxable Value | Rate | Amt | Rat e | Amt | Rat e | Amt | ||||
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10 | (11) | (12) | (13) | (16) | (17) | (18) |
9. Supplies received from compounding /unregistered dealer&other exempt/nil/non GST supplies
figures in Rs
HSN |
Value of supplies received from |
|||||
Compoundin g Dealer |
Unregistered |
Any exempt |
Any nil rated |
Non GST Supply |
||
(1) | (2) | (3) | (4) | (5) | (6) | (7) |
Interstate supplies | ||||||
Intrastate supplies |
11. TDS Credit received
(figures in Rs)
GSTIN/ TDS deductor |
TDS Certificate |
TDS | ||||||
IGST | CGST |
SGST |
||||||
No |
Date | Rate | Tax | Rate | Tax | RATE |
Tax |
|
(1) |
(2) | (3) | (4) | (5) | (6) | (7) | (8) |
(3) |
12. ITC Received on an invoice on which partial credit availed earlier
(figures in Rs)
Original invoice/ doc. |
ITC availed |
||||||
IGST |
CGST |
SGST |
|||||
No | Date | Earlier | This month | Earlier | This month | Earlier | This month |
(2) | (3) | (4) | (5) | (6) | (7) | (8) | (3) |
13. Usual declaration
Signature of Authorized Person