GSTR-2 data entry obligations: recipients must add certain supplies not auto-populated from GSTR-1 during return reconciliation process.

A substantial portion of GSTR-2 is auto-filled from GSTR-1, but the taxable person must manually enter details that only the recipient can provide, including imports, purchases from unregistered or composition suppliers, and exempt, non GST or nil rated supplies, because these entries are necessary for accurate input tax credit matching and return reconciliation.

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