BK & Co Auditors SalemBK & Co Auditors Salem

Specialist Advisor

Corporate & Compliance Consultant

Published on: Sep 10, 2026

GSTR 2 Form

The GSTR 2 Form is a "Return for Inward Supplies" that must be filed by every registered taxable person in India. It captures the details of purchases made from the 12th to the 15th of the succeeding month. Adjustments, if any, can be made in GSTR 1A on the 16th and 17th once the buyer has uploaded their GSTR 2 Form.

The government has introduced new GST Return formats to simplify compliance, eliminating the mandatory need to quote HSN for goods and SAC Codes for services. GSTR 2 has 13 headings, with most details prefilled for the taxpayer. However, understanding certain terms is crucial:

  • GSTIN: Goods and Services Taxpayer Identification Number.
  • UIN: Unique Identification Number.
  • UQC: Unique Quantity Code.
  • HSN: Harmonized System of Nomenclature.
  • SAC: Services Accounting Code.
  • POS: Place of supply of the Goods and Services.
  • B2B: Transactions from one registered person to another.
  • B2C: Transactions from a registered person to an unregistered person.

GSTR 2 Form shows the monthly purchases of a GST-registered person. Purchases from registered vendors are filed in GSTR 1 Form and automatically available in GSTR 2A, useful for filing returns in GSTR 2. Vendors are notified and can adjust data via GSTR 1A.

Who should file? (Eligibility)

Registered GST businesses must file GSTR 2 for their purchases, except for the following entities:

  • Dealers under the Composition scheme.
  • Input service distributors.
  • Non-resident taxable entities.
  • Individuals collecting TCS.
  • Entities deducting TDS.
  • Online Information and Database access or retrieval services.

Keeping detailed accounts of invoices, including non-GST supplies, is essential. Returns require providing GSTIN and identity confirmation via OTP or Aadhar verification.

Pre-requisites of Filing

  1. Registration as a GST taxpayer with a 15-digit PAN-based GSTIN.
  2. Not being under the Composition scheme or possessing a Unique Identification Number, nor being a non-resident foreign taxpayer.
  3. Access to data via GSTR2A on the GST portal, with detailed invoices for verification. This includes data on intra-state, interstate, business-to-business, and retail transactions, and non-GST goods supplies.
  4. Verification using an OTP through electronic verification code or DSC. GST returns can also be filed using Aadhar-based e-sign.

How to file GSTR 2 Form

Details required in the GSTR 2 format include:

  1. Taxpayer’s Name.
  2. GSTIN.
  3. Details of inward supplies excluding reverse charge supplies.
  4. Details about purchased goods subject to reverse charge.
  5. Capital goods and inputs received from SEZ units or abroad on entry bill.
  6. Amendments to prior period inward supplies.
  7. Supplies from composite taxable persons, exempt/nil-rated GST supplies, and non-GST supplies.
  8. ITC received from registered input service distributors.
  9. Details on TDS and TCS from e-commerce platforms.
  10. A consolidated statement of received and adjusted supply payments.
  11. Reversal or reclaim details of input tax credits.
  12. Adjustments in output tax due to mismatches or other cases.
  13. HSN-wise summary of purchased goods classified systematically.

For more detailed guidance on GSTR 2 Filing and related aspects, refer to the resources provided by BK & Co Auditors Salem, such as filing returns online and understanding the difference between GSTR 2A and GSTR 2B.

Back to Learn

Frequently Asked Questions

Common questions about GSTR-2 Form.

The GSTR 2 Form is a monthly tax return that shows the purchases a GST-registered person has made during a particular month. It serves as a record of inward supplies, allowing the taxpayer to claim input tax credit on eligible purchases.
All individuals or businesses registered under GST are required to file GSTR 2, except for dealers under the Composition scheme, Input Service Distributors, Non-Resident Taxable Entities, individuals collecting TCS, and entities deducting TDS.
GSTR 2 includes details of inward supplies, including B2B purchases, goods attracting reverse charge, capital goods received from SEZ units or overseas, amendments to earlier returns, supplies from composition taxpayers, exempt or non-GST supplies, and ITC received from Input Service Distributors.
The GSTR 2 Form should be filed between the 12th and 15th of the succeeding month. Any adjustments can be made in GSTR 1A on the 16th and 17th of the same month.
GSTR 2A is an auto-drafted form containing the details of inward supplies made available to the taxpayer based on the information furnished by the suppliers in their GSTR 1 returns. This data can be used to cross-verify and populate the GSTR 2 Form.
HSN (Harmonized System of Nomenclature) and SAC (Services Accounting Code) are used for the systematic classification of goods and services, respectively. While the article mentions that the mandatory requirement to quote these codes has been removed, providing them can help in better categorization of supplies.
The taxpayer's identity can be verified through an OTP sent to their registered mobile number or by using an Aadhaar-based e-sign or Digital Signature Certificate (DSC).
To file GSTR 2, the taxpayer must have a valid GSTIN, should not be registered under the Composition scheme or possess a Unique Identification Number, and should have detailed invoices for all transactions, including non-GST supplies.
Yes, GSTR 2 allows for amendments to the details of inward supplies supplied in earlier tax periods, as well as reversal or reclaims of input tax credits and adjustments in case of mismatches.
The consolidated statement in GSTR 2 provides a summary of all the details related to taxes paid, adjustments made, and input tax credits claimed based on the inward supplies during the tax period.