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

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