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TMI BlogDetails of auto drafted suppliesX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 supply type Date Value Integrated tax Central 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 6. Amendment to Debit / Credit notes (Amendment to 5) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] . 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 be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 4. Table wise instructions : Table No. and Heading Instructions 3 Inward supplies received from a registered person including supplies attracting reverse charge i. The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their 6 [ FORM GSTR-1, 1A and 5 ] . ii. Invoice type : a. R- Regular (Other than SEZ supplies and Deemed exports) b. SEZWP- SEZ supplies with payment of tax c. SEZWOP- SEZ supplies without payment of tax d. DE- Deemed exports e. CBW - Intra-State supplies attracting IGST iii. For every invoice, the period and date of 7 [ FORM GSTR-1/ 1A and 5 ] in which such invoice has been declared and filed is being provided. It may be noted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 GSTR-1, 1A and 5 ] . ii. If the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided. iii. Note Type: Credit Note Debit Note iv. Note supply type: R- Regular (Other than SEZ supplies and Deemed exports) SEZWP- SEZ supplies with payment of tax SEZWOP- SEZ supplies without payment of tax DE- Deemed exports CBW - Intra-State supplies attracting IGST v. For every credit or debit note, the period and date of 11 [ FORM GSTR-1/ 1A and 5 ] in which such credit or debit note has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier s 12 [ filing of FORM GSTR-1/1A ] . For example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 provides if the Bill of entry was amended. iv. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. ] ************* NOTES:- 1. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A 3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for all Tables) GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No. Date Value Integrated tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 4. Inward supplies received from a registered person on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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