Finalisation and filing of GSTR-2 :

Purchasing taxpayers will accept/reject/modify invoices in the auto-drafted provisional GSTR-2. A taxpayer will have the option to download his provisional purchase statement from the Portal and update/modify it off-line. Purchasing taxpayer will also be able to add additional purchase invoice details in his GSTR-2 which have not been uploaded by counter-party taxpayer (supplier) as described above, provided he is in possession of valid invoice issued by counter-party taxpayer and he has actually received such supplies. The taxpayer would, indicate the eligibility/ partial eligibility for ITC in those cases where either he is not entitled or he is entitled for partial ITC. The taxpayers can then file their GSTR-2 either online or through offline utility or through third party applications or software.