What is GSTR2, How to File GSTR-2 online/offline?

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gstlatest , GSTR2,GSTR-2A
(Last Updated On: January 25, 2018)


GSTR-2 is for inward supplies of goods or services or both received during a tax period.As per the latest recommendations, for the period of July ’17 to March ‘18, filing of GSTR-1 will be allowed to be done without filing GSTR-2 and GSTR-3 for the previous month, and the dates for filing of GSTR-2 and GSTR-3 will be decided by a committee of officers and communicated in due course of time. The Finance Ministry on Monday said that the last date for filing GSTR-2 for July has been shifted to November 30 from the earlier deadline of October 31.

What is GSTR-2A ?

GSTR-2A auto-drafted for all taxpayers having the GST Registration based on the GSTR1 Return filed by the all other taxpayers in which the visibility of all the inward supplies reported by one’s supplier in GSTR-1, is made available to the recipient . For instance ,if a business named computer systems had sold RS. 1LAKH worth of computer to a business named Excellent Education ,the the details of the transaction would be filed by  the computer system in GSTR1  and the details wolud be shown to Excellent Education in GSTR-2A.

The details will be made available on submission of the return on the GST Portal. and one can either directly view the details of GSTR-2A in the GST Portal .and if you want to check in offline utility tool, first download the GSTR 2A file and view it and if you want to check the number of invoices. up to 500 invoices / records can be viewed online for a particular table or section in GSTR-2A . In case there are more than 500 invoices , one has to download and view the GSTR 2A invoices details using the Offline Utility Tool. 

Who is Required to File GSTR-2 ?

Every registered person is required to file GSTR-2 except:

  • Input Service Distributor (ISD).
  • Non-residential Taxable Person .
  • Person required to deduct the TDS or E-commerce operator person.

Who should file GSTR-2?

Every registered person is required to file GSTR-2 irrespective of whether there are any transactions during the month or not. However, these registered persons do not have to file GSTR 2 :

  • Input Service Distributor (ISD).
  • Composition Dealers.
  • Non -Resident Taxable Person
  • Persons liable to Collect TCS.
  • Person liable to Deduct TDS 
  • Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)

How the Taxpayer file a GSTR-2 Form?

Step 1: Details of GSTIN (Goods and Services Tax Identification Number).

Step 2: Enter the Traders’ details.

Step 3: Details of Inward supplies received from a registered person other than the supplies attracting reverse charge.

Step 4: Details of Inward supplies on which tax has to be paid on reverse charge.

Step 5: Details Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry.

Step 6: Amendments to details of inward supplies furnished in returns for earlier tax periods and details of debit notes/credit notes issued

Step 7: Details of Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received

Step 8: Details of Credit received from ISD.

Step 9: Details of TDS and TCS credit received.

Step 10: Details of advances paid/advance adjusted on account of receipt of supply

Step 11: Details of Input tax credit reversal/ Reclaim.

Step 12: Details of addition and reduction of amount in output tax for mismatch and other reasons.

Step 13: HSN Summary of Inward Supplies.


Actions Permitted in GSTR – 2 (Reconcilliation)

Once the GSTR-2A return is downloaded from the GST Portal into the GST Offline tool of LEDGERS GST Software.

The data is downloaded from GSTR-2 must be matched with the purchase invoices maintained by the Taxpayer. Based on the matching of GSTR-2A and purchase invoices.

The following actions can be performed to correct the details and to file GSTR 2:


” Accept “ If an invoice shown under GSTR-2A is accepted, then the input tax credit as uploaded by the supplier is provided to the taxpayer. For accepting an invoice as shown in GSTR-2A, no additional information is required.LEDGERS GST Software has powerful features for auto-reconciliation and can help you quickly reconcile thousands of invoices uploaded by suppliers without any errors.


” Add “ action in GSTR 2 allows one to provide additional details which are required to be furnished in GSTR 2, but are not part of GSTR 2A.

Add can be used to add invoices that suppliers have failed to upload to the GST Portal. To add an invoice, The taxpayer must provide details:

  • Invoice Number
  • Supplier GSTIN
  • Invoice Date
  • Taxable Value
  • IGST, CGST, SGST and Cess charged.

Any invoice added by the taxpayer will be shown to the supplier for acceptance or rejection.


” Modify “  can be used, if the details uploaded by the supplier are incorrect. This could happen, if one’s supplier has made an error while uploading the invoice details in GSTR 1.

However, invoice number and date cannot be changed by the taxpayer.

Only the information like Taxable value, Place of supply, IGST, SGST, CGST and Cess can be modified.


” Reject ” can be used if the taxpayer has not entered into such a transaction as mentioned by the supplier on the GSTR-2A. Reject will be useful, When the supplier has wrongly mentioned one’s GSTIN (Goods and Services Tax Identification Number) but the actual recipient is different.


” Pending ” can be used if the taxpayer has received the invoice but is yet to make payment on the invoice. For instance, if a supplier has issued an invoice and dispatched goods in the month of July, but the customer is yet to accept the goods, then the invoice can be kept pending.


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