GSTR 2 - Creation and Submission of Inward Supplies Return

How can I create, submit and file details for the inward supplies in the Form GSTR-2?

To create, submit and file details for the inward supplies in the GSTR-2, perform the following steps:

Login and Navigate to GSTR-2 page
Generate GSTR-2 Summary
Enter Details in various tiles
Preview GSTR-2
Acknowledge and Submit GSTR-2 to freeze data
File GSTR-2 with DSC/ EVC
View GSTR-2 Status

1. Login and Navigate to GSTR-2 page

1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns > Returns Dashboard command.

Alternatively, you can also click the Returns Dashboard link on the Dashboard.

4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
5. Click the SEARCH button.

6. The File Returns page is displayed. This page displays the various GSTR along with the due date of filing the returns, which the taxpayer is required to file as separate tiles.

In the GSTR-2 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

Note:

• The due date for filing GSTR-2 is 15th of the succeeding month.

• You cannot file GSTR-2 return from 1st -10th of any month.

• You can click the PREPARE OFFLINE button to upload the JSON (Java Script Object Notation) file containing invoice details and other GSTR-2 details in the GSTN specified format prepared through the GSTN provided offline tools or any other such software.

2. Generate GSTR-2 Summary

1. Scroll down to the bottom of the GSTR-2 - Inward Supplies received by the Taxpayer page and click the GENERATE GSTR-2 SUMMARY button. This action will update the summary on the tiles and you will be able to view the number of auto-drafted invoices/ credit note / debit notes etc. on the tile.   

3. Enter Details in various tiles

The GSTR-2 - Inward Supplies received by the Taxpayer page is displayed.

Note:

• The number of Invoices/ records that can be viewed and entered online for a table/section in Form GSTR-2 e.g. B2B, CDN etc. is restricted to 500 invoice/ records only which can be comfortably browsed online. Taxpayer having invoices/ records more than the said limit need to use the' GST Offline Utility tool' available on the GST Portal for viewing/ modifying/ adding missing invoice data. You can download the auto-drafted data from the counter parties (suppliers) (Prepare Offline > Download Tab > Generate File) and view it in the GST Offline Tool.

• The Status should reflect as 'Not Filed'. In case the Status is 'Filed', GSTR-2 for the same month/tax period cannot be filed.

• If Status is 'Submitted', user cannot make any changes in the submitted return.

There are tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:

GSTR-2 � Invoice Details:

3,4A - Inward supplies received from Registered person including reverse charge supplies - To add details of inward supplies from registered person including supplies attracting reverse charge received from registered persons.

5 - Import of Inputs/Capital goods and Supplies received from SEZ - To add details of inputs/ capital goods received from overseas or from SEZ units on a bill of entry and eligible credits.

4C - Import of service - To add details of import of service and eligible credits.

6C - Debit/Credit Notes for supplies from registered person - To add details of debit notes or credit notes or refund voucher for supplies from registered person.

4B - Inward supplies from an unregistered supplier - To add details of inward supplies from an unregistered supplier on which reverse charge is to be paid.

6C - Debit Notes/Credit Notes for Unregistered Supplier - To add details of Debit Notes or Credit Notes or refund voucher for unregistered Supplier or import of services.

GSTR-2 - Other Details

7 - Supplies from composition taxable person and other exempt/nil rated/non GST supplies - To add details of supplies received from composition taxable person and other exempt/nil rated/non GST supplies.

10A - Advance amount paid for reverse charge supplies - To add details of advance amount paid and the tax liability for reverse charge supplies.

10B - Adjustment of advance amount paid earlier for reverse charge supplies - To add details of adjustment of advance amount paid earlier for reverse charge supplies when the goods or services are received and invoice is issued by the recipient and declared in Table 4B.

13 - HSN summary of inward supplies - To add details of HSN summary of inward supplies of goods and services.

11 - Input Tax Credit Reversal/Reclaim - To add details of Input Tax Credit reversal or reclaim.

3,4A - Inward supplies received from Registered person including reverse charge supplies

1. To view or edit details of inward supplies from registered person including supplies attracting reverse charge received from such registered persons, click the 3,4A - Inward supplies received from Registered person including reverse charge supplies tile.

You can either edit, accept, delete or keep the invoices in pending state, which are added by the supplier.

• Modify Invoices added by Supplier
• Accept Invoices added by Supplier
• Reject Invoices added by Supplier
• Keep Pending Invoices added by Supplier
• Add missing invoice details not added by Supplier

Note:

• There is no way to differentiate between invoices on which action can be taken. You need to manually select and check if action can be taken on the invoice.

• Any action can be taken only after 10th of the succeeding month for invoices that are part of filed supplier GSTR-1.

• To undo the modifications done by you; you may Reject the modified invoice and Accept the same ; however the invoices with status as 'Rejected' on submission would be part of Rejection log of Supplier.

• You can change status of the invoice from modify, accept, reject any number of times till submission. However, once the invoice has been modified and you wish to revert to original details, you need to first Reject the modified invoice. The status would now be changed to Rejected with original details. Same can be accepted now.

Modify Invoices added by Supplier:

2. Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the 'Uploaded by Supplier' tab.

3. Click the Edit button.

4. Edit the invoice details and click the SAVE button. You would be able to edit Total invoice value, Taxable value for various tax rates and ITC eligibility and amount. You cannot modify other details as the recipient of invoice. In case, other filled fields need change, you can reject the invoice and ask supplier to do the amendment.

5. You will be directed to the previous page and a message is displayed that invoice is modified and status changes to MODIFIED. Invoices marked as Modified would reflect in supplier GSTR-1/1A upon filing of GSTR-2 for acceptance, rejection or keep pending the modifications made by you. You may avail ITC on the basis of modified details.

Accept Invoices added by Supplier:

2. Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the 'Uploaded by Supplier' tab.

3. You may see the auto-populated ITC or modify the same if required before accepting the invoice by selecting the Edit button. Check the ITC and click the Back button. Select the checkbox for the invoice and click the ACCEPT button.

Note: In case of any system issue with acceptance of invoice, you may put it in the bucket of non-submitted invoice.

A success message is displayed that the invoice is accepted and status changes to ACCEPTED. You may claim input tax credit post accepting the invoice.

Reject Invoices added by Supplier:

2. Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the 'Uploaded by Supplier' tab.

3. Select the checkbox for the invoice and click the REJECT button.

A success message is displayed that the invoice is rejected and status changes to 'REJECTED'. Your rejection shall be communicated to supplier through GSTR-1/1A for acceptance/rejection upon filing of GSTR-2.

Pending Invoices added by Supplier:

2. Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the 'Uploaded by Supplier' tab.

3. Select the checkbox for the invoice and click the PENDING button.

A success message is displayed that the invoice is in pending state and status changes to 'PENDING'. You can take action on this invoice in next tax periods.

Add missing invoice details not added by Supplier:

2. In case, some invoices have been missed by the registered suppliers, you can add them here. Click the ADD MISSING INVOICE DETAILS button to add the missing invoices.

3. The B2B-Add Invoice page is displayed. In the Supplier's GSTIN field, enter the GSTIN of the supplier who supplied the goods or services. As you enter the supplier's GSTIN, Supplier's name is auto-populated and screen is expanded below displaying the item-details.

4. In the Invoice No. field, enter the invoice number.

5. In the Invoice Date field, select the date on which the invoice was generated using the calendar.

6. In the POS field, select the place of supply where the supplies were delivered. Based on the state selected in POS, Supply Type field is auto-populated.

Note: GST Portal would determine whether it is an Interstate or Intrastate transaction based on the state where GSTIN of Supplier is registered and state that has been selected in POS field.

7. In the Total Invoice Value field, enter the total value of invoice for which the goods or services are received.

8. In the Invoice Type field, select the type of invoice from which the goods or services are received.

9. Select the Supply attract Reverse Charge checkbox, in case supply made to the taxpayer is covered under the reverse charge mechanism.

In case of Intra-State transaction:

In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction.

Notice, fields for Central Tax and State/UT Tax will appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

c) Select the Eligibility for ITC from the drop-down list.
d) Enter the Amount of ITC available against the rates.
e) Click the SAVE button to save the invoice details.

In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction.

Notice, fields for Integrated Tax will appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

c) Select the Eligibility for ITC from the drop-down list.
d) Enter the Amount of ITC available against the rates.
e) Click the SAVE button to save the invoice details.

You will be directed to the previous page and a message is displayed that invoice is added.

10. Click the Supplier's GSTIN link under Supplier Details column.

11. Click the Uploaded by Taxpayer tab. The missing invoice is added.

Here, you can also edit/delete the added invoices (under Actions) till the GSTR-2 is submitted.

12. Click the BACK button to go back to the previous page.

13. Click the BACK button to go back to the GSTR-2 landing page.

The 3,4A - Inward supplies received from Registered person including reverse charge supplies tile in GSTR-2 - Invoice Details will reflect the number of invoices added along with Total Taxable Value, Total Tax and Total ITC available. Please click the refresh button on the top of the screen to ensure quick updating of the summary on the tile.

Once the missing invoice is added, this gets reflected in GSTR-1/1A of the supplier for action on the invoices.

5 - Import of Inputs/Capital goods and Supplies received from SEZ

1. To provide details of inputs/ capital goods received from overseas or from SEZ units on a bill of entry, click the 5 - Import of Inputs/Capital goods and Supplies received from SEZ tile.

2. In the Import of Goods/Capital Goods - Summary page, click the ADD BOE button to add a new invoice.

3. In the Port Code field, enter the port code.  

4. In the Bill of Entry No. field, enter the bill of entry number.

5. Select the Bill of Entry Date using the calendar.

6. In the Bill of Entry Value field, enter the total value of the BOE.

7. Select Imports from SEZ to declare the supplies as Imports from SEZ. Upon selection of Imports from SEZ; Supplier GSTIN field would be made available to enter SEZ's GSTIN.

8. In the Taxable Value field against the rates, enter the taxable value of the goods.

9. In the Cess field, enter the cess amount.

10. Select Eligibility for ITC from the drop-down list.

11. In the Amount of ITC available field against the rates, enter the amount of ITC claimed.

12. Click the SAVE button to save the invoice details.

13. You will be directed to the previous page and a message is displayed that Bill of Entry is added.

Here, you can also edit/delete the added invoices (under Actions).

14. Click the BACK button to go back to the GSTR-2 landing page.

The 5 - Import of Inputs/Capital goods and Supplies received from SEZ tile in GSTR-2 - Invoice Details will reflect the number of invoices added along with Total Taxable Value, Total Tax and Total ITC available.

Please click the refresh button on the top of the screen to ensure quick updating of the summary on the tile.

4C - Import of service

1. To provide details of import of service, click the 4C - Import of service tile.

2. In the Import of Services - Summary page, click the ADD INVOICE button to add a new invoice.

3. The Import of Service - Add page is displayed. In the Invoice No. field, enter the Invoice number.

4. In the Invoice Date field, enter the Invoice date using the calendar.

5. In the Total Invoice Value field, enter the value in INR for which the invoice was generated (value includes the total amount paid for services received).

6. Select place of supply of services, POS, to enter the place of supply of services. Imports of services are classified as inter-state irrespective of POS specified  

7. In the Taxable Value field against the rates, enter the taxable value of the services.

8. In the Cess field, enter the cess amount.

9. Select Eligibility for ITC from the drop-down list.

10. In the Amount of ITC available field against the rates, enter the amount of ITC claimed.

11. Click the SAVE button to save the invoice details.

12. You will be directed to the previous page and a message is displayed that invoice is added.

Here, you can also edit/delete the added invoices (under Actions).

13. Click the BACK button to go back to the GSTR-2 landing page.

The 4C- Import of service tile in GSTR-2 - Invoice Details will reflect the number of invoices added along with Total Taxable Value, Total Tax and Total ITC available.

Please click the refresh button on the top of the screen to ensure quick updating of the summary on the tile.

6C - Debit/Credit Notes for supplies from registered person

1. To provide details of debit notes or credit notes for supplies from registered person, click the 6C - Debit/Credit Notes for supplies from registered person tile.

You can either modify, accept, delete or keep the notes in pending state that are added by the supplier.

• Modify Credit/Debit Notes added by Supplier

• Accept Credit/Debit Notes added by Supplier

• Reject Credit/Debit Notes added by Supplier

• Pending Credit/Debit Notes added by Supplier

• Add missing Credit/Debit Notes (Details not added by Supplier)

Note: You need to manually select and check if action can be taken on the invoice.

Modify Credit/Debit Notes added by Supplier:

2. Click the Supplier's GSTIN link under Supplier Details column.

3. Click the Edit button.

4. Edit the invoice details and click the SAVE button.

5. You will be directed to the previous page and a message is displayed that note is modified and status changes to MODIFIED. ITC as applicable may be claimed as per modified details.

Accept Credit/Debit Notes added by Supplier:

2. Click the Supplier's GSTIN link under Supplier Details column.

3. You may see the auto-populated ITC or modify the same if required before accepting the note by selecting the Edit button. Check the ITC and click the Back button. Select the checkbox for the invoice and click the ACCEPT button.

Note: In case of any system issue with acceptance of invoice, you may put it in the bucket of non-submitted invoice.

A success message is displayed that the note is accepted and status changes to ACCEPTED.

Reject Credit/Debit Notes added by Supplier:

2. Click the Supplier's GSTIN link under Supplier Details column.

3. Select the checkbox for the invoice and click the REJECT button.

A success message is displayed that the note is rejected and status changes to REJECTED.

Pending Credit/Debit Notes added by Supplier:

2. Click the Supplier's GSTIN link under Supplier Details column.

3. Select the checkbox for the invoice and click the PENDING button.

A success message is displayed that the note is in pending state and status changes to PENDING. You can take action on this invoice in the next tax periods.

Add missing Credit/Debit Notes details not added by Supplier:

2. In the Credit/Debit Notes - Supplier Details page, click the ADD CREDIT NOTE/DEBIT NOTE button to add a new invoice.

4. In the Supplier GSTIN field, enter the name of the supplier.

5. From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note or Refund voucher.

6. In the Note Value field, enter the value of the note or refund voucher.

7. In the Debit/Credit Note No. field, enter the debit or credit note number or refund voucher number

Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).

8. In the Debit/Credit Note Date field, select the date on which the debit or credit Note was issued using the calendar.

Note: The date should be before the end date of the tax period. Debit / credit note date cannot be earlier than original invoice date.

9. In the Original Invoice No. field, enter the invoice number of the earlier filed invoice (original invoice) on which the Debit or Credit Note is being issued or the number of advance receipt against which the refund voucher is issued.

10. In the Original Invoice Date field, select the original invoice date using the calendar.

11. From the Supply Type drop-down list, select whether the note or voucher is added for an invoice of Inter-state or Intra-state transaction.

12. From the Reason for Issuing Note drop-down list, select the reason on account of which the debit or credit note is issued.

13. Select the checkbox for Pre GST Regime when Debit/Credit note is entered for the invoices issued before the appointed date of GST.

In case of Intra-State transaction:

In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction.

Notice, fields for Central Tax and State/UT Tax appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b) In the Amount of Tax field against the rates, enter the amount of tax of the goods or services.

c) In the Cess field, enter the cess amount.

d) Select the Eligibility for ITC from the drop-down list.

e) Enter the Amount of ITC available against the rates.

f) Click the SAVE button to save the note details.

In case of Inter-State transaction:

In case Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction. The supplier has to select the inter-state supply type for adding missing credit/debit notes related to such supplies.

Notice, fields for Integrated Tax appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b) In the Amount of Tax field against the rates, enter the amount of tax of the goods or services.

c) In the Cess field, enter the cess amount.

d) Select the Eligibility for ITC from the drop-down list.

e) Enter the Amount of ITC available against the rates.

f) Click the SAVE button to save the note details.

14. You will be directed to the previous page and a message is displayed that the note is added.

Here, you can also edit/delete the added notes (under Actions).

15. Click the BACK button to go back to the GSTR-2 landing page.

The 6C - Debit/Credit Notes for supplies from registered person tile in GSTR-2 - Invoice Details will reflect the number of invoices added along with the summary data.

Please click the refresh button on the top of the screen to ensure quick updating of the summary on the tile.

4B - Inward supplies from an unregistered supplier

1. To provide details of inward supplies from an unregistered supplier, click the 4B - Inward supplies from an unregistered supplier tile.

2. The 4B - Inward supplies from an unregistered supplier page is displayed. Click the ADD DETAILS button to add the data.

3. In the Supplier Name field, enter the name of the supplier who supplied the goods or services. If consolidated invoice is made, mention the same in the Supplier Name.

4. In the Invoice No. field, enter the invoice number.

5. In the Invoice Date field, select the date on which the invoice was generated using the calendar.

6. In the Total Invoice Value field, enter the total value of invoice for which the goods or services are received.

7. In the POS field, select the place of supply where the supplies were delivered.

8. In the Supply Type field, select the type of supply.

In case of Intra-State transaction:

In case the supply type is selected as Intra-State', notice, fields for Central and State Tax will appear.

a) In the Amount of Tax field against the rates, it will be auto-populated based on rate and taxable value but in editable form.

b) Click the SAVE button to save the invoice details.

In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction.

Notice, fields for Integrated Tax will appear.

a) In the Amount of Tax field against the rates, enter the amount of tax of the goods or services.
b) In the Cess field, enter the cess amount.
c) Click the SAVE button to save the invoice details.

You will be directed to the previous page and a message is displayed that invoice is added.

9. Click the BACK button to go back to the GSTR-2 landing page.

The 4B - Inward supplies from an unregistered supplier tile in GSTR-2 - Other Details will reflect the number of invoices added along with the summary data.

Please click the refresh button on the top of the screen to ensure quick updating of the summary on the tile.

6C - Debit Notes/Credit Notes for Unregistered Supplier

1. To provide details of Debit Notes or Credit Notes for unregistered Supplier, click the 6C - Debit Notes/Credit Notes for Unregistered Supplier tile.

2. The Credit/Debit Notes Unregistered- Summary page is displayed. Click the ADD CREDIT NOTE/DEBIT NOTE button.

3. From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note or refund voucher.

4. In the Note Value field, enter the value of the note or refund voucher.

5. In the Debit/Credit Note No. field, enter the debit or credit note number or refund voucher number

Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).

6. In the Debit/Credit Note Date field, select the date on which the debit or credit Note was issued using the calendar.

Note: The date should be before the end date of the tax period. Debit / credit note date cannot be earlier than original invoice date.

7. In the Original Invoice No. field, enter the invoice number of the earlier filed invoice (original invoice) on which the Debit or Credit Note is being issued or the number of advance receipt against which the refund voucher is issued.

8. In the Original Invoice Date field, select the original invoice date using the calendar.

9. From the Supply Type drop-down list, select whether the note or voucher is added for an invoice of Inter-state or Intra-state transaction.

10. From the Reason for Issuing Note drop-down list, select the reason on account of which the debit or credit note is issued.

11. Select the checkbox for Pre GST Regime for adding Credit/Debit Note against the invoices issued before the appointed date of GST.

In case of Intra-State transaction:

In case, Supply Type is selected as 'Intra-State'.

Notice, fields for Central Tax and State/UT Tax appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b) In the Amount of Tax field against the rates, it will be auto-populated based on rate and taxable value but in editable form.

c) In the Cess field, enter the cess amount.

d) Select the Eligibility for ITC from the drop-down list.

e) Enter the Amount of ITC available against the rates.

f) Click the SAVE button to save the note details.

In case of Inter-State transaction:

In case, Supply Type is selected as 'Inter-State'.

Notice, fields for Integrated Tax appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b) In the Amount of Tax field against the rates, it will be auto-populated based on rate and taxable value but in editable form.

c) In the Cess field, enter the cess amount.

d) Select the Eligibility for ITC from the drop-down list.

e) Enter the Amount of ITC available against the rates.

f) Click the SAVE button to save the note details.

12. You will be directed to the previous page and a message is displayed that note is added.

Here, you can also edit/delete the added notes (under Actions).

13. Click the BACK button to go back to the GSTR-2 landing page.

The 6C - Debit Notes/Credit Notes for Unregistered Supplier tile in GSTR-2 - Other Details will reflect the number of invoices added along with the summary data.

Please click the refresh button on the top of the screen to ensure quick updating of the summary on the tile.

7 - Supplies from composition taxable person and other exempt/nil rated/non GST supplies

1. To provide details of supplies from composition taxable person and other exempt/nil rated/non GST supplies, click the 7 - Supplies from composition taxable person and other exempt/nil rated/non GST supplies tile.

2. The Nil Rated - Summary page is displayed. Click the EDIT button.

3. Enter the value of supplies received from Inter-State and Intra-State supplies under respective columns.

4. Click the SAVE button.

5. A success message is displayed that data is added. Click the BACK button to go back to the GSTR-2 landing page.

The 7 - Supplies from composition taxable person and other exempt/nil rated/non GST supplies tile in GSTR-2 - Other Details will reflect the summary data.

Please click the refresh button on the top of the screen to ensure quick updating of the summary on the tile.

10A - Advance amount paid for reverse charge supplies

1. To provide details of advance amount paid for reverse charge supplies, click the 10A - Advance amount paid for reverse charge supplies tile.

2. The 10A - Advance amount paid for reverse charge supplies page is displayed. Click the ADD DETAILS button to add the data.

3. In the POS field, select the place of supply where the supplies were delivered. Select the supply type as to whether it is 'inter-state' or 'intra-state' and accordingly declare the details.

In case of selection of Intra-State supply type transaction:

The fields for Central Tax and State/UT Tax will appear.

a) In the Gross Advance Paid field against the rates, enter the gross advance paid.

b) In the Amount of Tax field against the rates, it will be auto-populated based on rate and Gross advance paid but in editable form.

c) In the Cess field, enter the cess amount.

d) Click the SAVE button to save the invoice details.

In case of selection of Inter-State supply type transaction:

The fields for Integrated Tax will appear.

a) In the Gross Advance Paid field against the rates, enter the gross advance paid.

b) In the Amount of Tax field against the rates, it will be auto-populated based on rate and Gross advance paid but in editable form.

c) In the Cess field, enter the cess amount.

d) Click the SAVE button to save the invoice details.

4. You will be directed to the previous page and a message is displayed that data is added.

Here, you can also edit/delete the added invoices (under Actions).

5. Click the BACK button to go back to the GSTR-2 landing page.

The 10A - Advance amount paid for reverse charge supplies tile in GSTR-2 - Other Details will reflect the number of invoices added along with the summary data.

Please click the refresh button on the top of the screen to ensure quick updating of the summary on the tile.

10B - Adjustment of advance amount paid earlier for reverse charge supplies

1. To provide details of adjustment of advance amount paid earlier for reverse charge supplies, click the 10B - Adjustment of advance amount paid earlier for reverse charge supplies tile.

2. The 10B - Adjustment of advance amount paid earlier for reverse charge supplies page is displayed. Click the ADD DETAILS button to add the data.

3. In the POS field, select the place of supply where the supplies were delivered. Select the supply type as to whether it is 'inter-state' or 'intra-state' and accordingly declare the details.

In case of selection of Intra-State supply type transaction:

The fields for Central Tax and State/UT Tax will appear.

a) In the Gross Advance Paid field against the rates, enter the gross advance paid.

b) In the Amount of Tax field against the rates, it will be auto-populated based on rate and Gross advance paid but in editable form.

c) In the Cess field, enter the cess amount.

d) Click the SAVE button to save the invoice details.

In case of selection of Inter-State supply type transaction:

The fields for Integrated Tax will appear.

a) In the Gross Advance Paid field against the rates, enter the gross advance paid.

b) In the Amount of Tax field against the rates, it will be auto-populated based on rate and Gross advance paid but in editable form.

c) In the Cess field, enter the cess amount.

d) Click the SAVE button to save the invoice details.

4. You will be directed to the previous page and a message is displayed that data is added.

Here, you can also edit/delete the added invoices (under Actions).

5. Click the BACK button to go back to the GSTR-2 landing page.

The 10B - Adjustment of advance amount paid earlier for reverse charge supplies tile in GSTR-2 - Other Details will reflect the number of invoices added along with the summary data.

Please click the refresh button on the top of the screen to ensure quick updating of the summary on the tile.

13 - HSN summary of inward supplies

1. To provide details of HSN summary of inward supplies, click the 13 - HSN summary of inward supplies tile.

2. The 13 - HSN summary of inward supplies page is displayed. Click the ADD DETAILS button to add the data.

3. In the HSN field, enter the HSN code as per applicable provision of reporting HSN code of the inward supplies.

4. In the Description field, enter the description. (Either HSN or Description should be mandatorily entered)

5. In the UQC field, select UQC.

6. In the Total Quantity field, enter the quantity.

7. In the Total Value field, enter the total value of the inward supply.

8.  In the Total Taxable Value field, enter the total taxable value of the inward supply.

9.  In the Integrated Tax field, enter the integrated tax of the inward supply.

10. In the Central Tax field, enter the central tax of the inward supply.

11. In the State/UT Tax field, enter the State/UT tax of the inward supply.

12. In the Cess field, enter the cess of the inward supply.

13. Click the ADD button.

14. You will be directed to the previous page. Here, you can also edit/delete the added invoices (under Actions).

15. Click the SAVE button.

16. Click the BACK button to go back to the GSTR-2 landing page.

The 13 - HSN summary of inward supplies tile in GSTR-2 - Other Details will reflect the number of invoices added along with the summary data.

Please click the refresh button on the top of the screen to ensure quick updating of the summary on the tile.

11 - Input Tax Credit Reversal/Reclaim

1. To provide details of Input Tax Credit reversal or reclaim, click the 11 - Input Tax Credit Reversal/Reclaim tile.

2. Enter the Amount of ITC available under respective columns as per description.

3. Click the SAVE button.

4. Data is saved. Click the BACK button to go back to the GSTR-2 landing page.

The 11 - Input Tax Credit Reversal/Reclaim tile in GSTR-2 - Other Details will reflect the summary data.

Please click the refresh button on the top of the screen to ensure quick updating of the summary on the tile.

4. Preview GSTR-2

Once you have generated the GSTR-2 Summary, click the PREVIEW button. This button will download the draft Summary page of your GSTR-2 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections with patience before submitting the GSTR-2. The PDF file generated would bear watermark of draft as the details are yet to be submitted.

Note: The submit button will freeze the invoices uploaded in the GSTR-2 for that particular month.

5. Acknowledge and Submit GSTR-2 to freeze data

1. Select the acknowledgement checkbox stating that you have reviewed the details of preview and the information furnished is correct and you are aware that no changes can be made after submit. Once you click the acknowledgement, the SUBMIT button will be enabled.

2. Click the SUBMIT button in the landing page to submit GSTR-2.

Note:

• There is no on screen error shown, if user submits the return without taking action on auto drafted items (wherever applicable, that is, counter party is involved); though the submission fails. If user comes back to check the status of GSTR-2, then the status of GSTR-2 is 'Not Filed' which is same as before submission of GSTR-2

• The submit button will freeze the invoices uploaded in the GSTR-2 for that particular month. You will be not able to upload any further invoices for that month. In case you have missed adding any invoice, you can upload those invoices in the next month or you can wait for supplier to add it in supplier GSTR-1.

3. Click the PROCEED button.

4. A success message is displayed at the top of the page. Once you submit the data, data is frozen and you cannot change any fields. Refresh the page.

5. Refresh the page and the status of GSTR-2 changes to Submitted after the submission of GSTR-2.

6. Click the PREVIEW button again, to download the submitted GSTR-2 in PDF format. The PDF file generated would now bear watermark of final Form GSTR-2.

6. File GSTR-2 with DSC/ EVC

1. Select the Declaration checkbox.

2. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons - FILE GSTR-2 WITH DSC or FILE GSTR-2 WITH EVC.

3. Click the FILE GSTR-2 WITH DSC or FILE GSTR-2 WITH EVC button to file GSTR-2.

Note: On filing of the GSTR-2, notification through e-mail and SMS is sent to the Authorized Signatory.

FILE WITH DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

FILE WITH EVC:

a.  Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

4. The success message is displayed. Refresh the page.

The status of GSTR-2 changes to Filed.

Note: On filing of the GSTR-2, notification through e-mail and SMS is sent to the Authorized Signatory.

5. Scroll down the page and click the Back button.

7. View GSTR-2 Status

1. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to view the return from the drop-down list.
2. Click the SEARCH button.

Status of the GSTR-2 return changes to "Filed".