हमारे पिछले ब्लॉग में a href=”http://blogs.tallysolutions.com/understanding-gstr-2-part8/” target=”_blank”>GSTR-2 को समझना-Part-8, में हमने आईएसडी, टीडीएस, और टीसीएस से प्राप्त आईटीसी के विवरण के साथ GSTR-2 दाखिल करने के बारे में चर्चा की। इस ब्लॉग में, हम आपूर्ति प्राप्त होने के कारण समायोजित / अग्रिम एडवांस के विवरण के साथ GSTR-2 दाखिल करने के बारे में चर्चा करेंगे।

GSTR-2 की फाइलिंग तालिका 10

consolidated statement of advances

उपरोक्त तालिका में, रिवर्स चार्ज आपूर्ति से संबंधित अग्रिमों की जानकारी और जारी किए गए चालानों के समायोजन सहित भुगतान किए गए टैक्स की सूचना दी जानी चाहिए। आपको आपूर्ति की जगह और भुगतान किए गए टैक्स की राशि के साथ भुगतान / प्राप्त अग्रिम की कुल राशि प्रस्तुत करने की आवश्यकता है।

मोटे तौर पर, तालिका के ऊपर दो भाग, भाग-1 और भाग -2 में वर्गीकृत किया जाता है।

भाग 1

भाग -1 में, आपको वर्तमान महीने से संबंधित भुगतान / प्राप्ति और समायोजन के विवरण प्रस्तुत करना होगा। इसे आगे 10 ए और 10 बी के रूप में वर्गीकृत किया गया है।

10 ए – रिवर्स चार्ज की आपूर्ति के लिए अग्रिम राशि दी गई

जब प्राप्तकर्ता रिवर्स चार्ज पर कर का भुगतान करने के लिए उत्तरदायी होते हैं, तो उन्हें ऐसे अग्रिम भुगतानों पर कर भी देना होगा। अधिक जानने के लिए, कृपया हमारे ब्लॉग को पढ़ें कैसे रिवर्स चार्ज पर टैक्स को आकर्षित करने के लिए अग्रिम भुगतान का प्रबंधन करें

10 ए में, आपको अग्रिम भुगतान पर रिवर्स चार्ज की आपूर्ति और कर की रकम के लिए भुगतान की गई अग्रिम राशि की रिपोर्ट करना होगा। टैक्स की रकम आउटपुट टैक्स देयता के रूप में जोड़ दी जाएगी।

जीएसटी -2 फ़ाइल दर्ज करने के चरण – रिवर्स चार्ज की आपूर्ति के लिए अग्रिम राशि का विवरण,

1. आपको पोर्टल में प्रवेश करना होगा- रिटर्न>रिटर्न डैशबोर्ड>वित्तीय वर्ष और रिटर्न फाइलिंग अवधि चुनें>जीएसटी -2 के तहत ‘ऑनलाइन तैयार करें’ पर क्लिक करें ’10ए – रिवर्स चार्ज की आपूर्ति के लिए अग्रिम राशि को क्लिक करें’ जैसा कि नीचे दिखाया गया है:

gstr-2

2. The ‘10A – Advance amount paid for reverse charge supplies’ page is displayed. Click the ‘ADD DETAILS’ button to add the data.

10a advance amount paid for reverse charge supplies

3. On clicking on ‘ADD DETAILS’, the following details need to be furnished.

o4 chnadigarh

  • In the ‘POS’ field, select the place of supply where the supplies were delivered. For example, if your supplier is within your State and you have paid advance to him, then you will select the place of supply as your own State, as the supplier will be supplying to you from within the same State. In case, your vendor is outside your State, once your vendor supplies goods or services, it will be inter-State supply and select your vendor’s State. Based on the selection of the supply type as to whether it is “inter-state” or “intra-state” and declare the details accordingly. If it is Intra-State, CGST and SGST tax head will be activated. In case of Inter-State, IGST will be available
  • In the ‘Gross Advance Paid’ field against the rates, enter the gross advance paid
  • In the ‘Amount of Tax’ field against the rates, it will be auto-populated based on rate and gross advance paid, but in editable form
  • In the ‘Cess’ field, enter the cess amount
  • Click the ‘SAVE’ button to save the invoice details

You will be directed to the previous page and a message is displayed that data is added, as shown below:
10a advance amount paid

The details added can be edited/deleted using the option available in actions menu.

One the details are added in table 10A, summary of the invoice details such as number of invoices added along with gross advance paid and total tax will reflect in table 10A as shown below:
gstr-2 other details

File GSTR-2 Table 10B – adjustment of advance amount paid earlier for reverse charge supplies

In 10B, you need to report the details of the advance amount on which tax was paid in earlier period but invoice has been received in the current period. For example, advance payment for reverse charge supplies was made on 25th July, 2017 and accordingly, the details were reported in GSTR-2 of July, 2017. In the month of August, 2017, the inward supplies were received against the advance payment in July, 2017. This adjustment needs to be reported in 10B of GSTR-2.

Steps to file GSTR-2 – details of adjustment of advance amount paid earlier for reverse charge supplies.

To provide the details, in GSTR-2 return page, you need to click ‘10B-Adjustment of advance amount paid earlier for reverse charge supplies’ as shown below:
gstr2-other details-10b

The steps and details required to be furnished under 10B are similar to 10A.

PART-2: amendments of information furnished in 10A and 10B

amendments of information furnished in table 10
In the above table, you need to report, if there are any revision of details furnished in 10A and 10B in the earlier return. For the month of July, 2017, this will not be applicable since amendments will occur only after filing GSTR-2 of July and accordingly, this is not activated in the GST portal.

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Yarab A

Author: Yarab A

Yarab is associated with Tally since 2012. In his 7+ years of experience, he has built his expertise in the field of Accounting, Inventory, Compliance and software product for the diverse industry segment. Being a member of ‘Centre of Excellence’ team, he has conducted several knowledge sharing sessions on GST and has written 200+ blogs and articles on GST, UAE VAT, Saudi VAT, Bahrain VAT, iTax in Kenya and Business efficiency.