Scope and mapping of GSTR 2 Input formats
GSTR 2 represents the purchases or the inward supply details of the taxpayer. Some sections of GSTR 2 will be populated based on the data made available in GSTR 2A and remaining sections will be fully based on the data uploaded by the taxpayer.
| Table in Return | Whether Populated in 2A |
Is Action Required to be taken by taxpayer |
Input categories defined by IRIS Sapphire | |
| 3 | Inward supplies received from a registered person other than the supplies attracting reverse charge | Yes | Yes |
Regular Transactions Import and CDN
|
| 4A | Inward supplies received from a registered supplier (attracting reverse charge) | Yes | Yes | |
| 4B | Inward supplies received from an unregistered supplier | No | NA | |
| 4C | Import of service | No | NA | |
| 5 | Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry |
No | NA | |
| 6A | Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]-If details furnished earlier were incorrect |
Yes. Only for registered dealers | Yes. Only for registered dealers | |
| 6B | Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect |
No | NA | |
| 6C | Debit Notes/Credit Notes [original] | Yes. Only for registered dealers / SEZ | Yes. Only for registered dealers / SEZ | |
| 6D | Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] |
Yes. Only for registered dealers / SEZ | Yes. Only for registered dealers / SEZ | |
| 7 | Supplies received from composition taxable person and other exempt/Nil rated/Non-GST supplies received |
No | NA |
Regular Transactions Import and CDN
|
| 8 | ISD credit received | Yes | Yes | ISD |
| 9 |
TDS and TCS Credit received
|
Yes. | No | Deferred for reporting until further notification |
| 10 (I) A | Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) |
No | NA | Advance Paid and Tax Paid |
| 10 (II) | II Amendments of information furnished in Table No. 10 (I) A in an earlier month [Furnish revised information] |
No | NA | |
| 10 (I) B | Advance amount on which tax was paid in earlier period but invoice has been received in the current period [reflected in Table 4 above] |
No | NA | |
| 10 (II) | II Amendments of information furnished in Table No. 10 (I) B in an earlier month [Furnish revised information] |
No | NA | |
| 11 | Input Tax Credit Reversal / Reclaim | No | NA | ITC Reversal Aggregate |
| 12 | Addition and reduction of amount in output tax for mismatch and other reasons |
Yes | No | Not an actionable data, hence no input |
| 13 | HSN summary of inward supplies | No | NA | HSN Summary Aggregate |
