Generally, three forms have to be filled to fill GST returns. It (GSTR-1) starts with a GST return filing. All the sale information has to be given and after that the GSTR-2 Fills.
GSTR-2 also details the supply in which GST was paid by him on reverse charge. In GSTR-2, debit note and credit note (which is related to tax period), payable and payable as per Customs Act.
Under GSTR-2 also present the Details of purchased goods and services which are received and recorded by a person who has GST registration.
Debit notes and credit notes should not be found after the 10th but before 15th.
E-commerce operators responsible for input service delivery, non-resident, persons registered in the composition scheme, TDS deducted and TCS collected do not have to file GST Return (GSTR-1).
This return is recorded electronically at the end of the month within 15 days
The details received in Form GSTR-2A by payment are automatically taken in GSTR-2, which can be modified, modified and deleted.
Who has to file GSTR-2?
In the GST system, everyone must fill GSTR-2, except those who are composition schemes and some other special category practitioners. If directly stated, whoever has filled GSTR-1, it is mandatory to fill GSTR-2 also. Because, after submitting GSTR-1 (details of all sales) and Form GSTR-2 (details of all purchases), all their details are automatically entered in your account Form GSTR-3A. They should check and submit the final GSTR-3 only after submitting their tax liability (till 20 dates).
Who has not to need to file GSTR-2?
Dealers registered under the Composition Scheme
Input Service Distributors
Government departments or United Nations Offices that have a Unique Identification Number (UIN).
Document Required for GSTR-2
Receipt for all types of purchases.
Invoice for all purchases
Since in GSTR-2A you have to check and rectify the pre-loaded purchases, you should keep the receipts for all purchases made during that month.
This would include other state and their state transactions. Then, whether it is a Registered Businessman (Business to Business-B to C) or Registered Businessman to Business (Business to Retail-B to C).
In this, you will also have to give information about discounts and non-GST purchases. Also, keep receipts for whatever stock transfer has taken place between business locations in your different states.
Note: GSTR 2 has been suspended so far, is GSTR 2 will not be filed until a notification is received by the GST Council.