Goods and Services Tax - GSTR-2B

Financial Year 2021-22

Tax Period July
GSTIN 05BIEPK1501M1ZK
Legal Name PUSHPENDRA KUMAR
Trade Name (if any) KUMAR CYCLES WORKS
Date of generation 14/08/2021

GSTR-2B Data Entry Instructions

Worksheet GSTR-2B Table Reference Field Name
Name
GSTIN of Supplier
Trade/Legal name
Invoice number
Invoice type
Invoice date
Invoice value
Place of supply
Supply attract Reverse charge

Rate(%)
Taxable value
Taxable inward supplies
Integrated Tax
B2B received from registered
Central Tax
person
State/UT tax
Cess
GSTR-1/IFF/GSTR-5 Period
GSTR-1/IFF/GSTR-5 Filing
Date
ITC Availability
Reason
Applicable % of Tax Rate
Source
IRN
IRN date
Invoice number (Original
details)
Invoice date (Original details)
GSTIN of Supplier
Trade/Legal name
Invoice number
Invoice type
Invoice date
Invoice value
Place of supply

Amendments to previously
B2BA
uploaded invoices by supplier
 Supply attract Reverse charge
Amendments to previously
B2BA
uploaded invoices by supplier Rate(%)
Taxable value
Integrated Tax
Central Tax
State/UT tax
Cess
GSTR-1/IFF/GSTR-5 Period
GSTR-1/IFF/GSTR-5 Filing
Date
ITC Availability
Reason
Applicable % of Tax Rate
GSTIN of Supplier
Trade/Legal name
Note number
Note type
Note Supply Type
Note date
Note Value
Place of supply
Supply attract Reverse charge

Rate(%)
Taxable value
B2B-CDNR Debit/Credit notes(Original) Integrated Tax
Central Tax
State/UT tax
Cess
GSTR-1/IFF/GSTR-5 Period
GSTR-1/IFF/GSTR-5 Filing
Date
ITC Availability
Reason
Applicable % of Tax Rate
Source
IRN
IRN date
Note type(Original)
Note number(Original)
Note date(Original)
GSTIN of Supplier
Trade/Legal name
Note number
Note type
Note Supply Type

Amendments to previously
 Note date
Note Value
Place of supply
Amendments to previously Supply attract Reverse charge
B2B-
uploaded Credit/Debit notes
CDNRA
by supplier Rate(%)
Taxable value
Integrated Tax
Central Tax
State/UT tax
Cess
GSTR-1/IFF/GSTR-5 Period
GSTR-1/IFF/GSTR-5 Filing
Date
ITC Availability
Reason
Applicable % of Tax Rate
GSTIN of ISD
Trade/Legal name of the ISD
ISD Document type
ISD Document number
ISD Document date
Original ISD Invoice number
Original ISD Invoice date
ISD ISD Credit
Integrated Tax
Central Tax
State/UT tax
Cess
ISD GSTR-6 Period
ISD GSTR-6 Filing date
Eligibilty of ITC
ISD Document type (Original)

ISD Document Number

(Original)
ISD Document date (Original)

GSTIN of ISD
Trade/Legal name of the ISD
ISD Document type
Amendments to ISD Credits ISD Document number
ISDA
received ISD Document date
Original ISD Invoice number
Original ISD Invoice date
Integrated Tax
Central Tax
State/UT tax
 Cess
ISD GSTR-6 Period
ISD GSTR-6 Filing date
Eligibilty of ITC
ICEGATE Reference date
Port Code
Bill of Entry number
Import of goods from overseas Bill of Entry date
IMPG
on bill of entry Taxable value
Integrated Tax
Cess
Amended (Yes)
GSTIN of Supplier
Trade/Legal name
ICEGATE Reference date
Port Code
Import of goods from SEZ
Bill of Entry number
IMPGSEZ units/developers on bill of
Bill of Entry date
entry
Taxable value
Integrated Tax
Cess
Amended (Yes)
nd Services Tax - GSTR-2B

R
KS

GSTR-2B Data Entry Instructions

Instructions

GSTIN of supplier
Trade name of the supplier will be displayed. If trade name is not available, then legal name
Invoice number
Invoice type can be derived based on the following types
Invoice date format shall be DD-MM-YYYY
Invoice value (in rupees)
Place of supply shall be the place where goods are supplied or services are provided (As
Supply attract reverse charge divided into two types:
Y- Purchases attract reverse charge
N- Purchases
Applicable don’t
Rate attract reverse charge
of tax
Taxable value
Integrated Tax amount (In rupees)
Central Tax amount (In rupees)
State/UT tax amount (In rupees)
Cess amount (In rupees)
Period for which GSTR-1/IFF/GSTR-5 has been filed
Date on which GSTR-1/IFF/GSTR-5 has been filed

Is ITC available or not on the document - 'Yes' or 'No'

Reason, if ITC availability is 'No'
If the supply is eligible to be taxed at 65% of the existing rate of tax, it shall be 65%, else
Source of the document shall be displayed. It shall be:
It is the unique Invoice reference number of the document auto-populated from e-invoice. For
This is the date of invoice reference number, auto-populated from e-invoice. For the
Original invoice number

Original invoice date (Date format shall be DD-MM-YYYY)

GSTIN of supplier
Trade name of the supplier will be displayed. If trade name is not available then legal name of
Revised Invoice number
Invoice type can be derived based on the following types
Invoice date format shall be DD-MM-YYYY
Invoice value (in rupees)
Place of supply shall be the place where goods supplied or services provided (As declared by
Supply attract reverse charge divided in to two types
Y- Purchases attract reverse charge
N- Purchases
Applicable don’t
Rate attract reverse charge
of tax
Taxable value (In rupees)
Integrated Tax amount (In rupees)
Central Tax amount (In rupees)
State/UT tax amount (In rupees)
Cess amount (In rupees)
Period for which GSTR-1/IFF/GSTR-5 has been filed
Date on which GSTR-1/IFF/GSTR-5 has been filed

If ITC is available, 'Yes', else 'No'

Reason, if ITC availability is 'No'
If the supply is eligible to be taxed at 65% of the existing rate of tax, it shall be 65%, else
GSTIN of supplier
Trade name of the supplier will be displayed. If trade name is not available then legal name of
Debit/Credit note number
Document type can be Debit note or credit note
Note Supply type can be derived based on the following types
Debit/Credit note date format shall be (DD-MM-YYYY)
Debit/Credit note value (In rupees)
Place of supply shall be the place where goods supplied or services provided (As declared by
Supply attract reverse charge divided in to two types
Y- Purchases attract reverse charge
N- Purchases
Applicable Ratedon’t attract reverse charge
of tax
Taxable value (In rupees)
Integrated Tax amount (In rupees)
Central Tax amount (In rupees)
State/UT tax amount (In rupees)
Cess amount (In rupees)
Period for which GSTR-1/IFF/GSTR-5 has been filed
Date on which GSTR-1/IFF/GSTR-5 has been filed

If ITC is available, 'Yes', else 'No'

Reason, if ITC availability is 'No'
If the supply is eligible to be taxed at 65% of the existing rate of tax, it shall be 65%, else
Source of the document shall be displayed. It shall be:
It is the unique Invoice reference number of the document auto-populated from e-invoice. For
This is the date of invoice reference number, auto-populated from e-invoice. For the
Note type can be Debit note or credit note
Original Debit/Credit note number
Original Debit/Credit note date (Note date format shall be DD-MM-YYYY)
GSTIN of supplier
Trade name of the supplier will be displayed. If trade name is not available then legal name of
Debit/Credit note number
Note type can be Debit note or credit note
Note Supply type can be derived based on the following types
Debit/Credit note date format shall be (DD-MM-YYYY)
Debit/Credit note value (In rupees)
Place of supply shall be the place where goods supplied or services provided (As declared by
Supply attract reverse charge divided in to two types
Y- Purchases attract reverse charge
N- Purchases
Applicable don’t
Rate attract reverse charge
of tax
Taxable value (In rupees)
Integrated Tax amount (In rupees)
Central Tax amount (In rupees)
State/UT tax amount (In rupees)
Cess amount (In rupees)
Period for which GSTR-1/IFF/GSTR-5 has been filed
Date on which GSTR-1/IFF/GSTR-5 has been filed

If ITC is available, 'Yes', else 'No'

Reason, if ITC availability is 'No'
If the supply is eligible to be taxed at 65% of the existing rate of tax, it shall be 65%, else
Input Service Distributor GSTIN
Trade name of the ISD will be displayed. If trade name is not available then legal name of the
ISD document type can be Invoice or Credit note
ISD invoice / ISD Credit note number
ISD Document date format will be DD-MM-YYYY
This is applicable only if ISD document type is 'Credit note' is linked to invoice
This is applicable only if ISD document type is 'Credit note' is linked to invoice
Integrated Tax amount (In rupees)
Central Tax amount (In rupees)
State/UT tax amount (In rupees)
Cess amount (In rupees)
Period for which GSTR-6 is to be filed.
Date on which GSTR-6 has been filed.
Eligibility of ITC are two types:
ISD document type can be Invoice or Credit note

Invoice/Credit note number

Invoice/Credit note date

GSTIN of the Input Service Distributor

Trade name of the ISD will be displayed. If trade name is not available then legal name of the
ISD document type can be Invoice or Credit note
ISD invoice / ISD Credit note number
ISD Document date format will be DD-MM-YYYY
This is applicable only if ISD document type is 'Credit note' is linked to invoice
This is applicable only if ISD document type is 'Credit note' is linked to invoice
Integrated Tax amount (In rupees)
Central Tax amount (In rupees)
State/UT tax amount (In rupees)
Cess amount (In rupees)
Period for which GSTR-6 is to be filed.
Date on which GSTR-6 has been filed.
Eligibility of ITC are two types
Relevant date for availing credit on the bill of entry
Port code
Bill of Entry number
Bill of Entry date format shall be DD-MM-YYYY
Taxable value (In rupees)
Integrated Tax amount (In rupees)
Cess amount (In rupees)
Has the bill of entry been amended. 'Yes' or 'No'
GSTIN of SEZ supplier
Trade name of the SEZ supplier will be displayed. If trade name is not available then legal
Relevant date for availing credit on the bill of entry
Port code
Bill of Entry number
Bill of Entry date format shall be DD-MM-YYYY
Taxable value (In rupees)
Integrated Tax amount (In rupees)
Cess amount (In rupees)
Has the bill of entry been amended. 'Yes' or 'No'