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 ……

 

4. 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.

5. 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)

 

6. 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)

 

 

7. 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

 

8. 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 Code/SAC code	Value of supplies received from
		Compoundin g Dealer	Unregistered dealer	Any exempt supply not included in Table 4 above	Any nil rated supply not included in Table 4 above	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