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GSTR2 HSN summary of inward supplies

13 October 2017

my question is what we have to fill in GSTR 2 HSN summary of inward supplies
we have to fill HSN wise summary of the items on which we are claiming input credit (ITC) OR we have to fill all inward supplies on which we are not claiming any ITC like daily petty cash expenses and foods and other facilities provided to customers and employees
Thanks in advance

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6 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 13 October 2017

HSN wise summery is to be provided for those purchases on which itc has been availed by the taxpayers .

Vipin Kumar (127 Points)
Replied 13 October 2017

Thanks sir
one more question HSN summary is only for goods or we have to fill the details of services also like GST paid on internet charges,telephone charges and bank charges

RAJA P M ("Do the Right Thing...!!!") (127463 Points)
Replied 13 October 2017

In my view.,
No need fill the HSN wise details in GSTR 2... Bcoz, it's fill up by Supplier end...

Bala Sundaram (84 Points)
Replied 13 October 2017

For missing invoices ?

RAJA P M ("Do the Right Thing...!!!") (127463 Points)
Replied 14 October 2017

If it's onward invoices then Add in GSTR 2

Praveen ( Manager Accounts) (130 Points)
Replied 26 October 2017

I am agree with Raja P M sir, No need to show HSN summarry in GSTR-2. Suppose if your venders turnover is less than 1.5 crore what will you show in GSTR-2 in HSN summarry.