In case you have multiple GSTINs under the same business, you can upload invoices from all the GSTINs in a single input format. To make use of bulk upload facility, follow the below-mentioned steps:

Open

• Click on ‘Bulk Upload’ on the main menu. Select return to be filed and filing period from the drop down

• Click on ‘Browse’, select the relevant input file and click on Upload. The input file should be as per EMG input format.

• Finally, click on ‘Refresh’ to see the status as ‘SUCCESS’ or ‘FAILURE’ (in case of structural errors). In case of success, the upload history of every individual GSTIN will have an entry. However, in case of failure, it is shown only at the bulk upload screen.

In case of failure, see the list of structural errors under upload history -> Result Column.

Structural Error check on Invoices

If the file you are trying to upload doesn’t conform to the specifications of EMG provided input format then, in such cases, the invoices will be rejected and status shown would be ‘FAILURE’. You can click on the structural errors in the result column to review the errors. The maximum limit of structural errors is 100, after that the file is not taken up for further processing.

After successfully uploading the file, now go to the View Section.

GSTIN level Upload

Uploading invoices

Similar to GSTR-1 Data upload, here you can upload the B2B, CDN, ISD, ITC and other details for GSTR2. The data needs to be as per EMG Input formats.

Open

Now after uploading go to the view section.

Similar to the view section in GSTR-1 , here you can view the uploaded invoices in the respective fields as per the format of the uploaded document.

 Here you can see the “Invoice level Input”, “B2CS and Nil Rated” and “Advance Received and Tax Paid”, if applicable.

a) Invoice level Input

Similar to GSTR 1. The invoices and advance receipts uploaded at invoice level

b) B2CS and Nil Rated

If the data is provided at aggregate level for Composition, Nil, Exempt and non-GST related purchases.

c) Advances/Tax Paid

If the data is provided at aggregate level.

d) ISD

In ISD section, the invoices and CDN related to distribution of ITC need to be uploaded.

Short Note on ISD: Input Tax Distributor can be used to distribute the Input Tax credit of one organization to the sub-business. For e.g. a company which has a production unit in Pune but has a corporate office in Mumbai can share the Input Tax credit from the corporate office to the Pune unit. So the Mumbai office will register itself separately as ISD and will fill GSTR6 which will reflect in the GSTR2A of the Pune plant. 

 k) ITC Reversal

In the “ITC Reversal”, then you can view the amount which has been already claimed for ITC and now due to any discrepancy, it needs to be reversed.

 i) HSN SAC Summary

When you click on the HSN SAC summary, similar to GSTR1, here you can see the HSN report of our purchases