Every registered person (other than those opting for Composition Scheme) shall submit the details of their inward supplies in Form GSTR-2 by 15th of the following month. Most of the details required in this form shall be auto filed based on the information reflected in Form GSTR-2A which is linked through the Form GSTR-1 submitted by your suppliers. It means input credit on purchases shall depends on the

The receiver shall be given options to Accept, Reject, Modify or Keep Pending the details reflected in its Form GSTR-2A and upon acceptance the same shall be transferred to Form GSTR-2. In order to prepare the form GSTR-2, following details are required to be filled:

  1. Purchases of Goods or Services from Registered Person (Auto Filed) & in case not auto filed then provide details of such purchases;
  2. Details of Import of Goods or Services through Bill of Entry or Invoice;
  3. Details of inward supplies attracting Reverse Charge including purchases from unregistered person;
  4. Details of Nil rated, Exempted or Non GST inward supplies or supplies from composition dealers;
  5. Details of Advances paid, adjusted or refunded on which GST is payable under Reverse Charge;
  6. Details of Credit received from Input Service Distributor (Auto Filed);
  7. Details related to TDS or TCS (Auto Filed);
  8. Details of any amendment to taxable inward supply as furnished above;
  9. Reversal of Input Credit availed which is not eligible;
  10. HSN wise summary of inward supplies.

Any purchase entry reflecting in the form GSTR-2A which is not correct or matching with the records maintained by the receiver then the receiver shall have right to modify the same. Every such modification shall be send back to the supplier in Form GSTR-1A who will have the right to Accept or Reject the modification. If it is accepted then the input credit shall be counted while computing final liability otherwise no