Every registered person other than the persons prescribed should furnish the details ofinward supplies of goods or services or both in form GSTR 2. GSTR 2 should be furnishedelectronically through a common portal either directly or through a facilitation centre notifiedby the commissioner.
The details of inward supplies of both goods and services and credit notes or debit notes received are required to be furnished by every registered person other than the following persons. The following are not required to file GSTR 2.
Normally, GSTR 2 is required to be filed after 10th but on or before 15th day of immediately succeeding month. The due date of filing GSTR 2 may be extended by the government.
Note: The facility to file GSTR-2 has been temporarily suspended as per directions of competent authority as of now
The details of inward supplies of goods or services or both furnished in GSTR -2 include the
GSTR 2A is a system generated statement of inward supplies received by the registered tax payer. It is auto populated from the GSTR 1, GSTR 5, GSTR 6, GSTR 7 and GSTR 8 filed by the supplier.
GSTR 2A contains 3 parts. IT the following details
No, the Tax Payer is not required to file GSTR 2A. It is a read only document which provides the details of inward supplies received from various suppliers in the given tax period.
The details uploaded by the supplier in GSTR 1would be communicated to the recipient in form GSTR 2A which is an auto drafted form.
No. An assessee under the composition scheme is not required to furnish details of inward and outward supplies. Such assesses are required to file quarterly returns in FORM GSTR-4 within 18 days from the end of quarter.
Yes, the details uploaded by the supplier in GSTR-1 would be communicated to the recipient in Part A of FORM GSTR-2A, which is an auto-drafted form on real time basis.
The taxpayer can accept, reject, modify (if information provided by supplier is incorrect) or keep the transactions pending for action (if goods or services have not received).
Yes, the taxpayer can add invoice if he is in possession of invoices and have received the goods or services or both.
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