What is GSTR-2?


GSTR-2 is a monthly return that needs to be filed by registered taxpayers under the Goods and Services Tax (GST) system in India. It contains details of all inward supplies of goods and services received by the registered taxpayer during the previous month, i.e., purchases made from registered suppliers.

GSTR-2 is an important return as it helps to reconcile the data of inward supplies with the data of outward supplies filed by the supplier in GSTR-1. This helps in the detection of any discrepancies or mismatches between the two sets of data and enables the recipient to claim input tax credit (ITC) accurately.

GSTR-2 holds the details of all the purchase transactions of the registered dealer for a month. It contains the details of purchases on which reverse charges apply. The GSTR-2 filed by a registered dealer; is generally used by the government to check with the sellers’ GSTR-1 for buyer-seller reconciliation.

However, it is important to note that the government has currently suspended the filing of GSTR-2 as it was deemed redundant after the implementation of the simplified return filing system under GST.

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