9911796707
TMI BlogDetails of auto drafted suppliesX X X X Extracts X X X X X X X X Extracts X X X X ..... uding supplies attracting reverse charge (Amendment to 3) Details of original Document Revised details Rate (%) Taxable value Amount of tax Place of supply (Name of State/ UT) Supply attra -cting reverse charge (Y/N) 3[GSTR-1/1A/5 period] 4[GSTR-1/1A/5 filing date] GSTR- 3B f iling status (Yes / No) Amend -ment made (GSTIN, Others) Tax period of original record Effective date of canc -ellation if any, No. Date GSTIN Trade / Legal name No. Type Date Value Integ-rated tax Cen tral tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 5. Debit / Credit notes received during current tax period GSTIN of supplier Trade/ Legal name Credit / Debit Note Details Rate (%) Taxable value Amount of tax Place of supply (Name of State/UT) Supply attracting reverse charge (Y/N) 3[GSTR-1/1A/5 period] 4[GSTR-1/1A/5 filing date] GSTR- 3B filing status (Yes/ No) Amendment made, if any (GSTIN, Others) Tax period in which amended Effective date of cancellation, if any No. Note type Note su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 6 7 8 9 9A. TDS 9B. TCS PART- D 10. Import of goods from overseas on bill of entry (including amendments thereof) ICEGATE Reference date Bill of entry details Amount of tax Amended (Yes/ No) Port code No. Date Value Integrated tax Cess 1 2 3 4 5 6 7 8 11. Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments thereof) GSTIN of the Supplier (SEZ) Trade / Legal name ICEGATE Reference date Bill of Entry details Amount of tax Amended (Yes/ No) Port code No. Date Value Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 Instructions: 1. Terms Used :- a. ITC - Input tax credit b. ISD - Input Service Distributor 2. Important Advisory: FORM GSTR-2A is statement which has been generated on the basis of the information furnished by your suppliers in their respective 5[FORMS GSTR-1, 1A, 5, 6, 7 and 8]. It is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing. 3. There may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved from a registered person including supplies attracting reverse charge (Amendment to table 3) i. The table consists of amendment to invoices (including invoice on which reverse charge is applicable) which have been saved/filed by your suppliers in their 9[FORM GSTR-1, 1A and 5]. ii. Tax period in which the invoice was reported originally and type of amendment will also be provided. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. 5 Debit / Credit notes received during current tax period i. The table consists of the credit and debit notes (including credit/debit notes relating to transactions on which reverse charge is applicable) which have been saved/filed by your suppliers in their 10[FORM G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period and date of FORM GSTR-6 in which such respective invoice or credit note has been declared and filed is being provided. v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided. vi. The status of eligibility of ITC on ISD credit notes will be provided. 8 Amendment to ISD credit received i. The table consists of the details of the amendments to details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6. 9 TDS / TCS credit Received i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period.. ii. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit. 10 & 11 Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments i. The table consists of details of IGST paid on imports of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. ii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. iii. The table also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and inward supplies of goods received from SEZ units / developers)" 3. Substituted vide NOTIFICATION NO. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "GSTR-1/5 period" 4. Substituted vide NOTIFICATION NO. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "GSTR- 1/5 filing date" 5. Substituted vide NOTIFICATION NO. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORMS GSTR-1,5,6,7 and 8" 6. Substituted vide NOTIFICATION NO. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1 and 5" 7. Substituted vide NOTIFICATION NO. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1/5" 8. Substituted vide NOTIFICATION NO. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1" 9. Substituted vide NOTIFICATION NO. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1 and 5" 10. Substituted vide NOTIFICATION NO. 12/2024 - Central Tax dated 10-07-2024 w.e.f. 10-07 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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