Procedure for Furnishing details of inward supplies in form GSTR-2:
Every registered person required to furnish the details of inward supplies of goods or services or both received during a tax period under section 38(2) of CGST Act shall, on the basis of details contained in Part A, Part B, Part C and Part D of form GSTR-2A, prepare such details as specified in section 38(1) and furnish the same in form GSTR-2 electronically through the Common Portal, either directly or from a Facilitation Centre.
He can include details of such other inward supplies required to be furnished under section 38(2) of CGST Act. He will also include unmatched details, as per section 38(5) of CGST Act.
The details of inward supplies of goods or services or both furnished in Form GSTR-2 shall include, inter alia- – (a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons (b) import of goods and services made; and (c) debit and credit notes, if any, received from supplier – rule 2(8) of Return Rules.
Eligibility and non-eligibility of input tax credit shall be indicated – The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in form GSTR-2 where such eligibility can be determined at the invoice level. He will also declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in form GSTR-2.
Details of invoices of ISD to be added in GSTR-2 – The details of invoices furnished by an Input Service Distributor in his return in form GSTR-6 under rule 7 shall be made available to the recipient of credit in Part B of form GSTR -2A electronically through the Common Portal and the said recipient may include the same in form GSTR-2.
Details of TDS to be added in GSTR-2 – The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in form GSTR-7 shall be made available to the deductee in Part C of form GSTR-2A electronically through the Common Portal and the said deductee may include the same in Form GSTR-2.
Details of TCS to be added in GSTR-2 – The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part D of form GSTR – 2A electronically through the Common Portal and such taxable person may include the same in form GSTR-2.