GSTR-2 return structure: invoice-level reporting and ITC mechanics with auto-population and amendment windows. GSTR-2 requires invoice-level reporting for inward supplies with auto-population from suppliers' GSTR-1 that recipients may modify or augment; separate tables will record imports, capital goods, partial credits, revisions including credit/debit notes, NIL/exempt/non-GST supplies, ISD and TDS credits. ITC treatment: capital goods credit to be availed over a prescribed period in installments, and inputs' ITC claimed in the period purchases are recorded (or when the last lot is recorded where deliveries are in instalments). The return updates the taxpayer's ITC ledger on submission and provides defined windows for amendment and adjustments, with filing subject to a statutory due date and late fees for delayed submission.