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Jun 10, 2022

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Since the time GST is introduced, it has had many important components as there are many numbers of transactions which fall under the purview of GST. To provide ease to the individuals & businesses across the country, each one has to file GST according to his category. One of the essential GST Forms among others is GSTR 2. 

It is a monthly tax return that has to be filled by an individual which essentially contains all the details related to purchases of inward supply made. When one makes a purchase from a registered vendor, the details of the vendor’s sales return, that is, in their GSTR 1, reflects as GSTR-2A in the portal. For inward supply, individuals & businesses use it for their GSTR-2 filing.  

Pre-Requisite for GSTR 2

A few of the mandatory points that have to be taken care of before filing GSTR-2 are:

  1. Individuals or businesses should be registered under GST and have GSTIN. 
  2. Must have data with respect to GSTR-2A which one can get from GST Portal. Keeping into consideration that all the transactions (inter & intra), non-GST, exempted as well as stock transfers between one business which is in different states.
  3. One should neither be a composition vendor nor shouldn’t have a Unique Identification Number (UIN) and also be a non-resident foreign taxpayer. 
  4. One should file GST returns either by Electronic verification code or by digital signature certificate. Giving ease to individuals in filing, one can also file GST returns using an Aadhar card via e-sign.
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Who should file for GSTR-2?

Individuals or businesses registered under GST need to file a GSTR2 for inward supplies.

Entities that are exempted from filing GSTR-2:

  1. Online Information and Database Access or Retrieval Services (OIDAR) suppliers
  2. Composition Dealers
  3. Entities that collect & deduct TCS & TDS respectively
  4. Input Service Distributors
  5. Non-resident taxable entities

Maximum Late fee charged-

As per the GST council, a maximum late fee is based on the type of return & turnover. The maximum late fee charged is Rs.500 per return. Other than the nil return maximum late fees depends upon the annual turnover slab in which one falls.

  • If the annual turnover in the previous financial year is up to Rs. 1.5 crore then the maximum fee is Rs. 2000
  • The turnover range is between Rs. 1.5 crore and Rs. 5 core then the maximum late fee is Rs. 5000
  • If turnover is more than Rs. 5 crores then the maximum late fee is Rs. 10,000

The late fee with respect to nil return is Rs 20 per day. The old late fee was Rs. 25 per day. However, seeing the current economic situation the government has reduced the fee charged.

Steps to file GSTR2

The following steps will guide one to file for GSTR1. They are-

  1. One should log in to GST Portal.
  2. Under the services section on the tab, click on Returns.
  3. Select the month for which one is filing.
  4. Then under the “Inward supplies received by the taxpayer”, click on “Prepare Online”.
  5. On the next screen fill in the details which are in 11parts, together called Invoice Details. These 11 parts consist of different sub-parts. One of the sections is Section 3,4 A which is about Inward supplies, Section 5 which is about Imports of Inputs/Capital Goods & supplies received from SEZ, Section 4C is about Import of Service, and other
  6. Once all the details are filled up a formal declaration is given and the return is submitted online.
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Due Dates of filing GSTR-2

The due date for filing GSTR- 2 is the 15th of the next month. It is taken care of by Government that there is a sufficient gap between the date of filing between GSTR-1 and GSTR-2. In case of any adjustments, it is made under GSTR 1A on the 16th or 17th day of the month, that is after the buyer has uploaded his GSTR2

Due Dates of filing Revised Return

Any mistake filed cannot be revised immediately, but can be revised in the next month’s return. For example, rectification for March will be carried on April. 

How to file Nil GST Return?

Nil GSTR 2 return is filed when individuals or business has nil inward supplies of the month. Even if there is no transaction one has to file GST 2 Return.

Some of the steps involved in the process are stated below:

  1. Login to the GST Account with one’s credentials from Government GST Portal
  2. Under the services tab, click on the “Returns”
  3. Choose the month of Return filing.
  4. Then on the “Auto Drafted Details” option click on “View”.
  5. Verify all the details which are there in the auto-drafted GSTR 2A section. Ensure that there is no record in the information.
  6. Switch over to the previous screen, Under “Inward supplies received by the taxpayer” click on Prepare Online. Ensure that there are no records in this section.
  7. Finally, Download, Review and Submit the GSTR 2 Return form.


Note: However the GSTR 2 is combined with GSTR 3 and the form which is in this place is called GSTR-3B. The detail of GSTR-3B is described in the next article.

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