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GSTR 2 Excel Criteria

Akhilesh Verma

2024-02-13 11:45:45
Worksheet Name Reference Field name Help Instruction

b2b

B2B Supplies

 Details of invoices of Taxable supplies received from other registered taxpayers



 
1. GSTIN of Supplier* It is fetched From Registered Vendor from Vendor registration having GST no.
2. Invoice number * Invoice no. fetched from Admin bill and Purchase bill
3. Invoice Date* Invoice date is fetched from Voucher date entered in admin and purchase bill
4. Invoice value* It is the Total Value of invoice
5. Place of Supply(POS)* Place of Supply fetched from Vendor registration
6. Reverse Charge* Reverse Charges will be shwon"Y" in case of RCM tax code otherwise "N"
7. Invoice Type* Invoice type fetched Regular/SEZ as per Vendor Registration
8. Rate* Rate of Tax fetched as per tax Code
9. Taxable Value* Taxable Value shown as per Admin bill and Purchase bill
10. Integrated Tax Paid It is fetched from tax code
11. Central Tax Paid It is fetched from tax code
12. State/UT Tax It is fetched from tax code
13. Cess Paid It is fetched from tax code
14. Eligibility For ITC* It Shown " Yes/No." as Per 2B Json Uploaded and matched in System
15. Availed ITC Integrated Tax It Shown " Yes/No." as Per 2B Json Uploaded and matched in System
16. Availed ITC Central Tax It Shown " Yes/No." as Per 2B Json Uploaded and matched in System
17. Availed ITC State/UT Tax It Shown " Yes/No." as Per 2B Json Uploaded and matched in System
18. Availed ITC Cess It Shown " Yes/No." as Per 2B Json Uploaded and matched in System

b2bur

B2BUR
Inward supplies from unregistered Supplier

 Inward supplies received from an unregistered supplier
1. Supplier Name* It is Fetched From Vendor Registered having No GST No.
2. Invoice number* Invoice no. fetched from Admin bill and Purchase bill
3. Invoice Date* It is the Total Value of invoice
4. Invoice value* Place of Supply fetched from Vendor registration
5. Place of Supply(POS)* Reverse Charges will be shwon"Y" in case of RCM tax code otherwise "N"
6. Supply Type* Invoice type fetched Regular/SEZ as per Vendor Registration
7. Rate* Rate of Tax fetched as per tax Code
8. Taxable Value* Taxable Value shown as per Admin bill and Purchase bill
9. Integrated Tax Paid It is fetched from tax code
10. Central Tax Paid It is fetched from tax code
11. State/UT Tax It is fetched from tax code
12. Cess Paid It is fetched from tax code
13. Eligibility For ITC* It Shown " Yes/No." as Per 2B Json Uploaded and matched in System
14. Availed ITC Integrated Tax It Shown " Yes/No." as Per 2B Json Uploaded and matched in System
15. Availed ITC Central Tax It Shown " Yes/No." as Per 2B Json Uploaded and matched in System
16. Availed ITC State/UT Tax It Shown " Yes/No." as Per 2B Json Uploaded and matched in System
17. Availed ITC Cess It Shown " Yes/No." as Per 2B Json Uploaded and matched in System

imps

IMPS
Import of Services

 Import of Service
1. Invoice number * It Shows the Invoice number of invoices for import of services.
2. Invoice Date* Show date of invoice in DD-MMM-YYYY. E.g. 24-May-2017 as per Voucher date
3. Invoice value* Enter the total value indicated in the invoice of the received services- with 2 decimal Digits.
4. Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
5. Rate* Enter the integrated tax rate , as applicable.
6. Taxable Value* Enter the taxable value of the received services for each rate line item - with 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
7. Integrated Tax Paid* Enter Integrated Tax Paid
8. Cess Paid Enter the total Cess amount paid.
9. Eligibility For ITC* Select from the dropdown input services to declare the supplies as ITC eligible
10. Availed ITC Integrated Tax Enter the Amount of ITC available for Integrated Tax paid
11. Availed ITC Cess Enter the Amount of ITC available for Cess paid

impg

IMPG
Import of Goods

 Import of Inputs/Capital goods from Overseas/SEZ Need to entered in Tax code Extension
1. Port Code* Port Code entered tax code Extension in PB or admin will Display.
2. Bill Of Entry Number* Enter the 7 digit Bill of entry in tax code extension
3. Bill Of Entry Date* Bill of Entry date in DD-MMM-YYYY. E.g. 24-May-2017.as per Voucher Date
4. Bill Of Entry Value* Enter the total value of Bill of Entry
5. Document type* Select from the drop down to declare supplies as imports or SEZ supplies
6. GSTIN Of Supplier* Enter the GSTIN of the supplier . E.g. 05AEJPP8087R1ZF in case the supplies are received from SEZ. Check that the registration is active on the date of the invoice from GST portal
7. Rate* Enter the integrated tax rate, as applicable.
8. Taxable Value* Enter the taxable value of the received inputs/capital good for each rate line item - with 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
9. Integrated Tax Paid* Enter Integrated Tax Paid
10. Cess Paid Enter the total Cess amount paid.
11. Eligibility For ITC* Select from the dropdown input/capital goods to declare the supplies as ITC eligible
12. Availed ITC Integrated Tax Enter the Amount of ITC available for Integrated Tax paid
13. Availed ITC Cess Enter the Amount of ITC available for Cess paid

cdnr

Credit/ Debit Note

 Enter Credit/ Debit Notes/Refund vouchers issued by the registered supplier during the tax period but not added by him in his GSTR-1. Debit or credit note issued against invoice will be reported here against original invoice, hence fill the details of original invoice also which was furnished in earlier/current period tax period.
1. GSTIN of Supplier* Enter the GSTIN of the supplier . E.g. 05AEJPP8087R1ZF.
2. Invoice/Advance Payment Voucher Number* Enter the credit/debit note number or the refund voucher number. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16 characters.
3. Invoice/Advance Payment date* Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
4. Invoice/Advance Payment Voucher Number* Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-GST period against which credit/debit note is issued.
5. Invoice/Advance Payment Voucher date Enter the original invoice/advance voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
6. Pre GST Select whether the credit/debit note is related to pre-GST supplies.
7. Document Type* In the document Type column, enter "D" if the note is Debit note, enter "C" if note is credit note or enter "R" for refund voucher.
8. Reason For Issuing document* Select the applicable reason for issue of the document.
9. Supply Type Declare the type of supply as inter or intra. This would be validated with original invoice upon upload to portal.
10. Note/Refund Voucher value* Amount should be with only up to 2 decimal digits.
11. Rate* Enter the combined (State tax + Central tax) or the integrated tax.
12.Taxable value* Enter the taxable value of the received goods or services for each rate line item -2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
13. Integrated Tax Paid Enter Integrated Tax Paid
14. Central Tax Paid Enter Central Tax Paid ; not applicable if Integrated Tax is paid
15. State/UT Tax Enter State/UT Tax Paid ; not applicable if Integrated Tax is paid
16. Cess Paid Enter the total Cess amount.
17. Eligibility For ITC* Select from the dropdown input, input services, capital goods or ineligible to declare the supplies type for ITC eligible goods or services
18. Availed ITC Integrated Tax Enter the Amount of ITC available for Integrated Tax paid
19. Availed ITC Central Tax Enter the Amount of ITC available for Central Tax paid
20. Availed ITC State/UT Tax Enter the Amount of ITC available for State/UT Tax paid
21. Availed ITC Cess Enter the Amount of ITC available for Cess paid

cdnur

Credit/ Debit Note for unregistered Persons

 Credit/ Debit Notes/Refund vouchers issued to the unregistered supplier
1. Note/Voucher Number* Enter the credit/debit note number or the refund voucher number.
2. Note/ Voucher date* Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
3. Invoice/Advance Payment Voucher number* Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-GST Period against which credit/debit note is issued. Incase of refund voucher please enter the related advance receipt voucher number.
4. Invoice/Advance Payment Voucher date* Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 24-May-2017.
5. Pre GST Select whether the credit/debit note is related to pre-GST supplies.
6. Document Type* In the document Type column, enter "D" if the note is Debit note, enter "C" if note is credit note or enter "R" for refund voucher.
7. Reason For Issuing document* Select the applicable reason for issue of the document from the dropdown.
8. Supply Type Declare the type of supply as inter or intra. This would be validated with original invoice upon upload to portal.
9. Note/Refund Voucher value* Amount should be up to 2 decimal digits.
10. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate.
11.Taxable value Enter the taxable value of the received goods or services for each rate line item -up to 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
12. Integrated Tax Paid Enter Integrated Tax Paid
13. Central Tax Paid Enter Central Tax Paid ; not applicable if Integrated Tax is paid
14. State/UT Tax Enter State/UT Tax Paid ; not applicable if Integrated Tax is paid
15. Cess Paid Enter the total Cess amount.
16. Eligibility For ITC* Select from the dropdown input, input services, capital goods or ineligible to declare the supplies type for ITC eligible goods or services
17. Availed ITC Integrated Tax Enter the Amount of ITC available for Integrated Tax paid
18. Availed ITC Central Tax Enter the Amount of ITC available for Central Tax paid
19. Availed ITC State/UT Tax Enter the Amount of ITC available for State/UT Tax paid
20. Availed ITC Cess Enter the Amount of ITC available for Cess paid

at

Tax liability on advances

 Advance amount Paid for reverse charge supplies in the tax period
1. Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
2. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate.
3. Gross advance received* Enter the amount of advance received excluding the tax portion.
4. Cess Amount Enter the total Cess amount collected/payable.

atadj

Advance adjustments

 Adjustment of tax already paid on advance receipt of consideration and invoices issued in the current period for the supplies attracting reverse charge
1. Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
2. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate.
3. Gross advance adjusted* Enter the amount of advance on which has tax has already been paid in earlier tax period and invoices are declared during this tax period. This amount is excluding the tax portion
4. Cess Amount Enter the total Cess amount to be adjusted

exempt

Supplies from Composition taxable person, Nil Rated, Exempted and Non GST supplies received

 Details of supplies received from composition taxable person and other Nil Rated, Exempted and Non GST Supplies received
1. Description Indicates the type of supply. As per Tax code
1. Composition Taxable person Declare the value of supplies received from composition taxable person. Supplies from composition taxable person can be only intrastate
2.Nil rated supplies Declare the value of supplies received under the "Nil rated" category for the tax period
3.Exempted
(Other than Nil rated/non-GST
supply)		 Declare the value of supplies received under the "Exempted "category for the tax period
4.Non GST Supplies Declare the value of supplies received under the "Non GST" category for the tax period

itcr

Input tax Credit Reversal/Reclaim

 ITC Integrated Tax Amount Enter the amount of ITC Integrated Tax amount as per applicable category
ITC Central Tax Amount Enter the amount of ITC Central Tax amount as per applicable category
ITC State/UT Tax Amount Enter the amount of ITC State/UT Tax amount as per applicable category
ITC Cess Amount Enter the amount of ITC Cess amount as per applicable category

hsnsum

HSN Summary

 HSN wise summary of goods /services received during the tax period
1. HSN* HSN Code for the received goods or Services.
2. Description* Enter the description of the received goods or Services.
3. UQC* Shows Unit Quantity Code
4. Total Quantity* Show total quantity of the received goods or Services- up to 2 decimal Digits.
5. Total Value* Enter the invoice value of the goods or services-up to 2 decimal Digits.
6. Taxable Value* Enter the total taxable value of the received goods or services- up to 2 decimal Digits.
7. Integrated Tax Amount Enter the total Integrated tax amount payable.
8. Central Tax Amount Enter the total Central tax amount payable
9. State/UT Tax Amount Enter the total State/UT tax amount payable
10. Cess Amount Enter the total Cess amount payable


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