GST return filing: GSTR-2

While the GSTR-1 is akin to a sales register, the GSTR-2 is a purchase register. The authorities are making every effort to ensure that the GST return terminology is easy to understand but carries with it the technological advancement in order to ensure compliance and make it easy to correct the errors if any. As there are a buyer and seller in the purchase process, the GSTR-2 allows the purchaser to check the data as per the seller return and resolve the issue of a mismatch, if any.


In the GSTR-2 the data of purchase of service and goods is entered. If you are making the purchase from a registered dealer then the entries will be auto populated as the dealers complete their sales register or GSTR-1 by the due date. It means that you can see these entries on the 11th of the succeeding month of purchase. The Input Tax Credit (ITC) ledger also reflects the details of the inward supplies when the return is submitted by the supplier. There will also be a separate table for entering the ITC details for an invoice for which the partial credit has been availed earlier.

For all the suppliers who are not registered for GST, the entries in GSTR-2 will be made by the buyer from the 12th to 15th of the succeeding month. During the same period, the purchaser can make the addition of invoices, credit notes, and debit notes that have not been submitted by the supplier. Thus, all the details that are not auto-populated including the import of goods and services from a supplier located outside India can be furnished. This is an effective tool that will ensure compliance as well as provide technical support for checking and making corrections. Adjustments if any would be allowed in the GSTR-2 on the 16th and 17th of the succeeding month.

The businessmen are especially concerned about the purchase of capital goods and the availing the ITC on the same. It is likely that the GST law would permit availing the Input Tax Credit in regard to the capital goods over a period of two years. The ITC would be split in equal instalments over the provisioned time frame. If the inputs are received in multiple lots, special provisions are likely in the GST law to make it convenient for the buyer to avail the ITC.

There is a separate table to enter amendments in regard to receipt of goods and services in previous tax periods. The post-purchase discounts received in the current session and pertaining to previous periods can also be entered here. The GSTN_ISD table has been provided in the GSTR-2 form to enter the Input Service Distributor (ISD) credit details. This table also gets auto-populated from counterparty ISD return. Similarly, there is a table for TDS credit received where the GSTIN/GDI of the TDS deductor along with the details of the TDS certificate and TDS deducted are auto-populated from the counterparty TDS return.

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