On this page GSTR-2 - as per GST return format Transactions of GSTR-2 return period |
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GSTR-2 is the monthly GST return to be filed by a taxable person registered under GST. GSTR-2 includes the details of all inward supplies made in the given period.
The inward supply details include B2B invoices to registered and unregistered dealers, import of goods and services, adjustments to purchases in debit/credit notes, nil rated invoices, advances paid and adjusted, and tax credit reversed or re-claimed.
To view the report in the format provided by GST
● Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR–2. If the report is not appearing in the format shown below, press Alt+V.
Click F1: Detailed to view the breakup of taxable purchases and purchases under reverse charge for B2B invoices.
Note: You can press Alt+A in GSTR-2 report to change the view from return format to summary view and vice-versa.
● Specify the required reporting period by pressing F2.
To view the tax types and tax amount for each table of the report, use F12: Configure.
● You can generate the report with the line HSN Summary of inward supplies by enabling the option Show HSN/SAC Summary?.
● You can generate the HSN/SAC Summary report with only the description or HSN or both, based on the grouping set in the option Group vouchers by.
As per the GST return format view, there are two sections in this report:
● Returns summary - a snapshot of the business operations in the given period.
● Particulars - structured as provided by the department.
To view the report in summary view
● Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR–2. If the report is not appearing in the format shown below, press Alt+V. Displays the local and interstate transactions of inward supplies.
In the summary view, there are two sections in the report:
● Returns summary - a snapshot of the business operations in the given period.
● Particulars - displays the taxable value and tax amount from outward supplies considered in the returns.
Show break-up of nett values?: Enable this option to display gross value, returns, and addition/deduction values in detailed mode of the report. This option is disabled by default.
Show tax types in separate columns?: Enable this option to view all GST tax types in separate columns. This option is enabled by default. When this option is displayed, tax amount is displayed in a single column without the central tax, state tax and integrated tax break-up.
Show tax details of: Select Input Credit Only to view only the tax amount that you can claim as credit. Select Tax Paid Only to view the tax amount that you have paid. Select Both to view the tax paid and the tax credit that can be claimed.
Round-off margin: It is set to 1. You can change it as required to ensure the relevant transactions are included in the returns.
This section provides a summary of all transactions recorded in the reporting period. You can drill down on each row to view the details.
Drill down shows the Statistics report, listing the vouchers participating in the GST return.
Included in returns
Drill down from this row to view the Summary of Included Vouchers report, with the list of voucher-types with voucher count.
Not relevant for returns
Drill down from this row to view the Summary of Excluded Vouchers report, with the transaction type-wise voucher count.
Other transaction types that can appear under excluded vouchers:
● Excluded by User: Manually excluded by you from the list of included or uncertain transactions. Drill down and use I: Include Vouchers, if required. Based on the information in the voucher it will move to either included or uncertain.
● Contra Vouchers: The count of contra entries which involve only bank and cash ledgers.
● Order Vouchers: The count of sales order, purchase order, job work in order, and job work out order vouchers.
● Inventory Vouchers: The count of receipt note, stock journal, delivery note, material in, material out, rejections in, rejections out, and physical stock vouchers as they are purely inventory in nature and do not attract GST.
● Payroll Vouchers: The count of transactions recorded using payroll and attendance vouchers. GST does not apply to these transactions.
● Other voucher: The count of memorandum and reversing journal vouchers.
● No GST Implications: The count of receipts, payments, and journal vouchers that do not have any GST implication.
● Non GSTR-2 Transactions: The transactions which are part of other returns, for example: GSTR – 1, and hence will not have any implication on GSTR–2.
All the transaction types are not displayed by default. Based on the voucher type used and the exclusions done by you, the relevant categories appear with the voucher count.
Incomplete/mismatch in information (to be resolved)
The count of all vouchers with insufficient GST-related information. You can correct exceptions in the vouchers before exporting GST returns.
The exceptions are listed in the order of priority, based on the importance of the information for generating returns. You need to update the missing information and resolve the mismatches to include these in the returns.
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Taxable purchases made from regular dealers are captured here. If your tax invoice had exempt and nil rated items along with taxable items, then the value is captured here.
If you want to capture the values of only the taxable items as a B2B invoice, as per GST rules record separate invoices for taxable items.
Nature of transaction |
Taxability |
Registration type |
● Purchase Taxable (including reverse charge supplies, and Nature of goods - Capital Goods when grouped under Fixed Assets) ● Purchase Exempt ● Purchase Nil Rated ● Interstate Purchase Taxable (including reverse charge supplies, and Nature of goods - Capital Goods when grouped under Fixed Assets) ● Interstate Purchase Exempt ● Interstate Purchase Nil Rated |
● Taxable ● Exempt (Taxable and exempt item in invoice) ● Nil Rated (Taxable and nil rated item in invoice) |
● Regular
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The party-wise drill down report appears as shown below:
The transaction-wise drill-down report for each party appears as shown below:
Journal vouchers recorded for increase of tax liability and tax credit on inward supplies from unregistered dealer.
Increase of Tax Liability
Journal voucher recorded by debiting expenses/current assets ledger, and crediting tax ledgers, with:
● Nature of Adjustment - Increase of Tax Liability
● Additional Details - Purchase From Unregistered Dealer
Increase of Input Tax Credit
Journal voucher recorded by debiting tax ledgers and crediting expenses/current assets ledger, with:
● Nature of Adjustment - Increase of Input Tax Credit
● Additional Details - Purchase From Unregistered Dealer
Note: Reverse charge on purchase from unregistered dealers has been suspended till 31.03.2018. To support this calculation of tax liability for reverse charge on URD purchase has been disabled in Release 6.1.1. An option Enable tax liability on reverse charge (Purchase from unregistered dealer) is provided in Company GST Details screen to activate the tax liability for reverse on URD purchase whenever it is re-introduced.
From Release 6.1.1, the purchase from URD transactions will be treated as exempt transactions in GSTR-2 and journal vouchers recorded for tax liability will be under Not relevant for returns.
Inward supply of services as imports and purchase from SEZs.
Nature of transaction |
Type of Supply |
Taxability |
● Imports Taxable ● Imports Exempt ● Purchase From SEZ - Taxable ● Purchase From SEZ - Exempt |
● Service |
● Taxable ● Exempt ● Nil Rated |
Inward supply of goods as imports and purchase from SEZs.
Nature of transaction |
Type of Supply |
Taxability |
● Imports Taxable (including Nature of goods - Capital Goods when grouped under Fixed Assets) ● Imports Exempt (including Nature of goods - Capital Goods when grouped under Fixed Assets) ● Purchase From SEZ - Taxable (including Nature of goods - Capital Goods when grouped under Fixed Assets) ● Purchase From SEZ - Exempt (including Nature of goods - Capital Goods when grouped under Fixed Assets) |
● Goods |
● Taxable ● Exempt ● Nil Rated
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The Voucher Register of Import of Goods - 5 appears with details of bill of entry, bill of entry date and port code.
5 Credit/Debit Notes Regular - 6C
Credit and debit notes, recorded by selecting dealers having GSTIN in the reporting period.
Nature of transaction |
Taxability |
Registration Type |
● Purchase Taxable (including Nature of goods - Capital Goods when grouped under Fixed Assets) ● Purchase Exempt (including Nature of goods - Capital Goods when grouped under Fixed Assets) ● Purchase Nil Rated ● Interstate Purchase Taxable (including Nature of goods - Capital Goods when grouped under Fixed Assets) ● Interstate Purchase Exempt (including Nature of goods - Capital Goods when grouped under Fixed Assets) ● Interstate Purchase Nil Rated ● Purchase From SEZ - Taxable (including Nature of goods - Capital Goods when grouped under Fixed Assets) ● Purchase From SEZ - Exempt (including Nature of goods - Capital Goods when grouped under Fixed Assets) |
● Taxable ● Exempt (Taxable and exempt item in invoice) ● Nil Rated (Taxable and nil rated item in invoice)
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● Regular ● Unknown with GSTIN/UIN |
6 Credit/Debit Notes Unregistered - 6C
Credit and debit notes of imports, and journal vouchers recorded for cancellation of advance payments under reverse charge in the reporting period.
Nature of transaction |
Taxability |
● Imports Taxable (including Nature of goods - Capital Goods when grouped under Fixed Assets) ● Imports Exempt (including Nature of goods - Capital Goods when grouped under Fixed Assets) |
● Taxable ● Exempt (Taxable and exempt item in invoice) |
Journal voucher recorded by debiting tax ledgers and crediting expenses/current assets ledger, with:
Nature of Adjustment - Decrease of Tax Liability
Additional Details - Cancellation of Advance Payments under Reverse Charge
Displays the exempt, nil rated and non-GST supplies from composition dealers.
Nature of transaction |
Taxability |
Registration type |
● Interstate Purchase Exempt (including Nature of goods - Capital Goods when grouped under Fixed Assets) ● Interstate Purchase Nil Rated ● Purchase From Composition Dealer ● Purchase Exempt (including Nature of goods - Capital Goods when grouped under Fixed Assets) ● Purchase Nil Rated |
● Exempt ● Nil Rated ● Exempt and Nil rated item in invoice |
● Regular ● Consumer ● Unregistered |
Displays the transactions recorded by setting the option Is non-GST goods? to Yes in the ledger or item master.
Journal voucher recorded by crediting tax ledgers and debiting expenses/current assets ledger, with:
Nature of Adjustment - Increase of Tax Liability
Additional Details - Advances Paid under Reverse Charge
Journal voucher recorded by debiting tax ledgers and crediting expenses/current assets ledger, with:
Nature of Adjustment - Decrease of Tax Liability
Additional Details - Purchase against Advance Payment
Journal vouchers recorded to reverse input tax credit are considered.
Description for Reversal of ITC |
Nature of Adjustment (Journal Voucher) |
Additional Details (Journal Voucher) |
Ledger Value Captured |
Amount in terms of rule 37 (2) |
Reversal of Input Tax Credit |
Non payment to the buyer - Rule 37 (2) |
Credit value of tax ledger |
(b) Amount in terms of rule 39(1)(j)(ii) |
Reversal of Input Tax Credit |
ISD Credit note - Rule 39(1)(j)(ii) |
Credit value of tax ledger |
(c) Amount in terms of rule 42 (1) (m) |
Reversal of Input Tax Credit |
Exempt & Non business supplies - Rule 42 (1) (m) |
Credit value of tax ledger |
(d) Amount in terms of rule 43(1) (h) |
Reversal of Input Tax Credit |
Capital credit due to exempted supplies - Rule 43(1) (h) |
Credit value of tax ledger |
(e) Amount in terms of rule 42 (2)(a) |
Reversal of Input Tax Credit |
On account of claiming more - Rule 42 (2)(a) |
Credit value of tax ledger |
(f) Amount in terms of rule 42(2)(b) |
Increase of Input Tax Credit |
Re-claim of reversal ITC - Rule 42 (2)(b) |
Debit value of tax ledger |
(g) On account of amount paid subsequent to reversal of ITC |
Increase of Input Tax Credit |
Re-claim of reversal ITC (on account of buyer payment) |
Debit value of tax ledger |
(h) Any other liability (Specify) |
Reversal of Input Tax Credit |
Others |
Credit value of tax ledger |
(h) Any other liability (Specify) |
Increase of Input Tax Credit |
Others |
Debit value of tax ledger |
HSN Summary of inward supplies - 13
Provides the details of HSN/SAC-wise taxable value and tax amount of all inward supplies.
It displays the taxable amount and tax value for URD purchases only for the days on which the set threshold limit is exceeded. (default value of Rs. 5,000). This threshold limit can be changed using the F12 configuration option in the report. The threshold limit set is displayed in the report header section.
This section displays the transaction values included in the returns along with the amount of adjustments, and GST amount. Drill-down reports are provided for all purchases and GST adjustments up to the transaction level.
Click F1: Detailed to view the breakup of purchases based on tax rates.
The total local and interstate sales are divided into Taxable and Exempted. To view all the sales transactions,
1. Click F1: Detailed to display the report in detailed mode.
2. Select any of the rows displayed in italics, under Local Sales or Interstate Sales.
3. Press Enter to display the Voucher Register screen, as shown below:
You can view this report ledger-wise or stock item-wise by clicking L: Ledger-wise or S: Stock item-wise, and A: Party-wise respectively.