Who are not required to file Form GSTR 2 & Pre-conditions for filing

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