The following taxpayers are not required to file Form GSTR 2:
- Taxpayers under the Composition Scheme
- Non-resident foreign tax payers
- Online information database and access retrieval service provider
- Input Service Distributors (ISD)
- Tax Deducted at Source (TDS) deductors
- E-commerce operators deducting TCS
Pre-conditions for filing of Form GSTR 2 are:
- The receiver taxpayer should be a Registered Normal Dealer
- The receiver taxpayer should have an active GSTIN
- Receiver taxpayer should have valid login credentials (i.e., User ID and password)
- Receiver taxpayer should have a valid and non-expired/unrevoked digital signature certificate (DSC is mandatory for companies, LLPs and FLLPs)
- Receiver taxpayer should have access to Registered Mobile Number to sign application through EVC
