Scope and mapping of GSTR 2 Input formats

GSTR 2 represents the purchases or the inward supply details of the taxpayer. Some sections of GSTR 2 will be populated based on the data made available in GSTR 2A and remaining sections will be fully based on the data uploaded by the taxpayer.

Table in Return

Whether Populated in 2A

Is Action

Required to be taken by taxpayer

Input categories defined by IRIS Sapphire

3

Inward supplies received from a registered person other than the supplies attracting reverse charge

Yes

Yes

Regular Transactions Import and CDN

 

 

4A

Inward supplies received from a registered supplier (attracting reverse charge)

Yes

Yes

4B

Inward supplies received from an unregistered supplier

No

NA

4C

Import of service

No

NA

5

Inputs/Capital goods received from Overseas or from
SEZ units on a Bill
of Entry

No

NA

6A

Supplies other than import of
goods or goods received from
SEZ [Information furnished in
Table 3 and 4 of earlier
returns]-If details furnished
earlier were incorrect

Yes. Only for registered dealers 

Yes. Only for registered dealers 

6B

Supplies by way of import of
goods or goods received from
SEZ [Information furnished in
Table 5 of earlier
returns]-If details furnished
earlier were incorrect

No

NA

6C

Debit Notes/Credit Notes [original]

Yes. Only for registered dealers  / SEZ

Yes. Only for registered dealers  / SEZ

6D

Debit Notes/ Credit Notes [amendment of debit
notes/credit notes furnished in
earlier tax periods]

Yes. Only for registered dealers / SEZ

Yes. Only for registered dealers  / SEZ

7

Supplies received from
composition taxable person
and other
exempt/Nil rated/Non-GST
 
supplies received

No

NA

Regular Transactions Import and CDN

 

8

ISD credit received

Yes

Yes

ISD

9

TDS and TCS Credit received

 

Yes.

No

Deferred for reporting until further notification

10 (I) A

Advance amount paid for
reverse charge supplies in
the tax period
(tax amount to be
added to
output tax liability)

No

NA

Advance Paid and Tax Paid

10 (II)

II Amendments of information furnished in Table No. 10
(I) A
in an earlier month
[Furnish revised
information]

No

NA

10 (I) B

Advance amount on which
tax was paid in earlier 
period
but invoice
has been received in the
current period
[
reflected in
Table 4 above]

No

NA

10 (II)

II Amendments of information furnished in Table No. 10
(I) B in
an earlier month
[Furnish revised
information]

No

NA

11

Input Tax Credit Reversal / Reclaim

No

NA

ITC Reversal Aggregate

12

Addition and reduction of amount 
in output tax for mismatch
and other reasons

Yes

No

Not an actionable data, hence no input

13

HSN summary of inward supplies

No

NA

HSN Summary Aggregate