A Comprehensive Overview of GSTR-2 Filing Procedures on the GST Portal

The Goods and Services Tax (GST) department has discontinued the filing of GSTR-2 and GSTR-3 returns. These have been superseded by GSTR-2A and GSTR-2B, which aid in determining Input Tax Credit (ITC). Additionally, the summary return GSTR-3B was implemented as a replacement for GSTR-3.

GSTR-2 served as a declaration for all inward supplies received. Following the submission of GSTR-1 (which details outward supplies), taxpayers were required to file GSTR-2. This return was crucial for calculating the eligible Input Tax Credit. Once suppliers filed their GSTR-1, the information regarding inward supplies would automatically appear in GSTR-2A. All acquisitions documented in GSTR-2A were regarded as inward supplies for the recipient. Therefore, only purchases from unregistered suppliers and those not automatically reflected in GSTR-2A needed to be manually entered during the GSTR-2 filing process.

Historical Procedure for GSTR-2 Filing

This section outlines the former method for filing GSTR-2 on the GST Portal.

Step-by-Step GSTR-2 Filing Process

1. Login to GST Portal: Access the official GST Portal.
2. Navigate to Returns: Select "Services" followed by "Returns".
3. Choose Return Period: Specify the relevant month for which the GSTR-2 was being filed.
4. Initiate Online Preparation: Click on "Prepare Online" under the GSTR-2 section.
5. Access Details Tiles: Eleven distinct tiles were presented, requiring specific information to be filled.

It is important to note that only details not auto-populated in GSTR-2A, or information requiring amendments, were to be entered into these tiles.

GSTR-2: Invoice Details

This segment covered the manual entry of various invoice-related information.

Inward Supplies from Registered Persons and Reverse Charge Supplies (Tables 3, 4A)

Taxpayers needed to input details of any missing inward supplies received from registered dealers, including those subject to reverse charge, if these were not reflected in GSTR-2A.

1. Add Missing Invoices: Click "ADD MISSING INVOICE DETAILS" to include unrecorded inward supplies from registered suppliers or reverse charge transactions.
2. Enter Specifics: Provide the following information:
   • Supplier's GSTIN.
   • Invoice Number, Date, and Total Value.
   • State where the sale occurred.
   • Invoice Type (e.g., B2B, Deemed Exports, SEZ Supplies with or without payment).
3. Confirm Entry: Click "Add Details".

Import of Inputs/Capital Goods and SEZ Supplies (Table 5)

Details regarding the import of inputs and capital goods, as well as goods received from Special Economic Zones (SEZs), were entered here.

1. Add Bill of Entry: Click "ADD BOE".
2. Input Import Information: Enter:
   • Port Code for the import location.
   • Bill of Entry Number, Date, and Value.
   • Check a box if the import originated from an SEZ.
   • Taxable value based on the applicable tax rate.
   • Indicate if the tax qualified for ITC.
3. Save Details: Click "SAVE".

Import of Services (Table 4C)

This section was for services imported by the taxpayer.

1. Add Service Details: Click "ADD DETAILS".
2. Enter Service Import Information: Provide:
   • Invoice number, date, and total value.
   • Point of sale from the dropdown menu.
   • Taxable value based on the applicable tax rate.
   • Indicate if the tax qualified for ITC.
3. Save Details: Click "SAVE".

Debit/Credit Notes for Registered Person Supplies (Table 6C)

Any debit or credit notes issued by a registered dealer that were absent from GSTR-2A were reported here.

1. Add Notes: Click "ADD CREDIT NOTE/DEBIT NOTE".
2. Specify Note Details: Enter:
   • Supplier's GSTIN.
   • Note type, value, number, and date.
   • Original invoice number and date.
   • Supply type (inter-state or intra-state).
   • Reason for issuing the note (e.g., sales return, post-sale discount, invoice correction).
3. Save Details: Click "SAVE".

Inward Supplies from Unregistered Suppliers (Table 4B)

This section required reporting all purchases of goods and services from unregistered suppliers.

1. Add Details: Click "ADD DETAILS".
2. Enter Unregistered Supplier Information: Provide:
   • Supplier's name.
   • Invoice number, date, and value.
   • Point of sale from the dropdown.
   • Supply type (inter-state or intra-state).

Debit/Credit Notes for Unregistered Suppliers (Table 6C)

Debit or credit notes related to inward supplies from unregistered suppliers were to be recorded here.

1. Add Notes: Click "ADD CREDIT NOTE/DEBIT NOTE".
2. Specify Unregistered Supplier Note Details: Enter:
   • Note type, value, number, and date.
   • Original invoice number and date.
   • Type of supply (inter-state or intra-state).
   • Reason for the note's issuance.
   • Taxable value based on the GST rate.
3. Save Details: Click "SAVE".

GSTR-2: Other Details

This segment addressed additional information required for the GSTR-2 filing.

Supplies from Composition Taxable Persons and Exempt/Nil-Rated/Non-GST Supplies (Table 7)

Total inward supplies acquired from composition dealers, along with all exempt, nil-rated, and non-GST inward supplies, were entered in this section. To update, click "EDIT", input the correct values, and then click "SAVE".

Advance Amount Paid for Reverse Charge Supplies (Table 10A)

All advance payments made for supplies liable under reverse charge were reported here. This entry would increase the output tax liability, as the taxpayer was responsible for paying tax on a Reverse Charge Mechanism (RCM) basis.

1. Add Details: Click "ADD DETAILS".
2. Enter Advance Payment Information: Input the point of sale and the taxable value based on the GST rate. Click "SAVE".

Adjustment of Previously Paid Advance for Reverse Charge Supplies (Table 10B)

Any necessary adjustments to information previously provided in Table 10A of earlier returns were made in this section.

HSN Summary of Inward Supplies (Table 13)

HSN Code-wise details for inward supplies were mandatory for GSTR-2 filing.

1. Add Details: Click "ADD DETAILS".
2. Enter HSN Specifics: Provide the following:
   • HSN Code, description, and Unique Quantity Code (UQC) of the inward supplies.
   • Total quantity, value, and taxable value of goods/services.
   • IGST, CGST, and SGST/UTGST paid on the supplies.
3. Save Details: Click "SAVE".

Input Tax Credit Reversal/Reclaim (Table 11)

Specific conditions governed the eligibility to claim ITC on inward supplies. If these conditions were not met, the ITC had to be reversed. Details of such ITC reversals were entered here. After inputting the information, click "SAVE".

Concluding Steps for GSTR-2 Filing

Upon completion of all data entry, taxpayers were required to provide a declaration. The return could then be submitted online.