GSTR 2 Input Format

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.

Scope and mapping of GSTR 2 Input formats

Table in Return		Whether Populated in 2A	Is Action Required to be taken by taxpayer	Input categories defined by EMG 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

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GSTR 2 Input Format

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