Invoice matching is a unique and critical requirement of the GST regime. Therefore, we can understand that the businesses are worried about how to handle GST Bill Numbering under GST regime.

Every tax invoice issued under GST has to contain certain details, which are mandatory to be mentioned. There is also a time limit within which an invoice should be issued. This checklist can be used by you to ensure that you issue valid and complete tax invoices. This will also help you to verify that the invoices received from your suppliers are complete, in order for you to claim input credit on them.

Should contain the name, address and GSTIN of the supplier

If the supply is of goods, quantity of the goods

In our previous blogs  How to File GSTR-2: Part 1, we understood the details required to be furnished in table 3 of GSTR-2. In this blog, we will discuss how to File GSTR 2 -Table 4 . In table 4 of GSTR-2, you need to mention the details of inward supplies on which tax has to be paid on reverse charge.

In our series of blogs on ‘How to File GSTR-2 Part 9’, we have discussed about furnishing details till table 10 of GSTR-2. In this blog, we will discuss about furnishing details pertaining to ITC reversal in various business scenarios. These details need to be furnished in table 11 of GSTR-2 as shown below:

In our previous blog Understanding GSTR-2 PART-8, we discussed about filing GSTR-2 with details of ITC received from ISD, TDS, and TCS. In this blog, we will discuss about filing GSTR-2 with  details of advances paid/advance adjusted on account of receipt of supply.
 

Filing GSTR-2 table 10

In our previous blog ‘How to File GSTR-2 PART-7’, we discussed about furnishing supplies received from composition taxable persons and other exempt/Nil rated/Non GST supplies received, during the GSTR-2 filing process. In this blog, we will discuss about:

• ITC received through ISD
• TDS and TCS credit received

GSTR-2 Filing: Details of Credit received from ISD

In our previous blog How to File GSTR-2 PART-6, we discussed about furnishing details of debit/credit notes for supplies from an unregistered supplier in Table 6C of GSTR-2. In this blog, we will discuss about how to furnish the details of supplies received from composition taxable persons and other exempt/Nil rated/Non GST supplies received.

In our previous blog How to File GSTR-2 PART5, we discussed about furnishing details of Debit/Credit Notes for supplies from a registered supplier in Table 6C of GSTR-2. In this blog, we will discuss about filing GSTR-2 table 6C with the details of Debit/Credit Note received from the unregistered dealer (URD).
 

FIling GSTR-2 Table 6C in GST portal

Recently, the Government issued a notification extending the date for filing of GST ITC-04 for the quarter July-September ’17 to 31st December ’17. In this blog, let us understand GST ITC-04 and how to file GST ITC-04 in the GST portal.
 

What is GST ITC-04?
GST ITC-04 has to be furnished by registered manufacturers, showing details of inputs or capital goods dispatched or received from a job worker in a quarter.
The details of the following 4 types of transactions need to be furnished in GST ITC-04:

This blog post is updated with the GST Council’s decision to extend the return due dates