Article summarizes details required Required for GSTR-2 Filing in case of, Supplies received from Registered Dealer
Supplies received from Registered Dealer (attracting Reverse Charge), Inputs/ Capital Goods received from Overseas/ SEZ units, In case of Debit note, Credit note, Refund Vouchers for Inward Supplies, In case of supplies received from Composition Taxable person or other Nil rated, Exempt or Non GST Supplies, In case of ISD credit received, TDS and TCS credit received, Advances paid/adjusted on Inward Supply, ITC reversal/ reclaim, Addition/Reduction of Output Tax due to incorrect or mismatched Details and HSN for Inward Supplies.
| Sr.no | Particulars | Details |
| 1 | Supplies received from Registered Dealer | GST Tin of Supplier
Invoice Details : – Inv No., Date, Taxable Value – Tax rate, Place of Supply (State) – Amount of ITC available – Whether the inputs, input service or capital goods are ineligible for ITC |
| 2. | Supplies received from Registered Dealer (attracting Reverse Charge) | GST Tin of Supplier-
Invoice Details: – Inv No., Date, Taxable Value – Tax rate, Place of Supply (State) – Amount of ITC available – Whether the inputs, input service or capital goods are ineligible for ITC |
| 3. | Inputs/ Capital Goods received from Overseas/ SEZ units | GST Tin of Supplier
Invoice Details: – Inv No., Date, Taxable Value – Tax rate, Place of Supply (State) – Amount of ITC available – Whether the inputs, input service or capital goods are ineligible for ITC |
| 4. | In case of Debit note, Credit note, Refund Vouchers for Inward Supplies | –GST Tin of Supplier,
Original Invoice No., Date – Document number, Date, Value, Tax, Rate, Place of Supply – Amount of ITC Available – Whether the inputs, input service, capital goods are ineligible for ITC |
| 5. | In case of supplies received from Composition Taxable person or other Nil rated, Exempt or Non GST Supplies | values of Interstate and Intrastate supplies separately for :
Composition Taxable Person Exempt Supply Nil Rated Supply Non GST Supply |
| 6. | In case of ISD credit received | GST TIN of ISD In case of ISD Invoice :
Invoice no, date, Tax, ITC In case of ISD Credit Note : Invoice no, date, Tax, ITC |
| 7. | TDS and TCS credit received | GST Tin,
Gross value, Sales Return, Net Value, Tax amount |
| 8. | Advances paid/adjusted on Inward Supply | Advance paid and Invoice not Received:
Gross Value, Net value, rate, Place of Supply (State) Advances Paid and shown in previous Return: Gross Value, Net value, Rate, Place of Supply ( State) |
| 9. | ITC reversal/ reclaim | Amount of ITC to be added or reduced |
| 10 | Addition/Reduction of Output Tax due to incorrect or mismatched Details | Amount of tax or ITC to be added or reduced |
| 11 | HSN for Inward Supplies | HSN,
Description, Total Qty, Total Value, Taxable Value, Tax |
Author Bio
Whether one need to provide details of advance paid.
Hope this is applicable only in case of RCM