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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>GSTR-2: Taxpayers Must Submit Inward Supplies Details by 17th; Include Imports, ITC, and Invoice Revisions</h1> The GST Return for Inward Supplies (GSTR-2) requires taxpayers to provide details such as their name, GSTIN, and the relevant tax period. It captures invoice-level inward supply information, with data from the supplier's GSTR-1 auto-populated but modifiable by the taxpayer. Separate tables are included for imports, ITC eligibility, capital goods, and revisions of previous invoices. The return also includes details for NIL rated, exempted, and non-GST supplies, ISD credit, and TDS credit. Taxpayers can add or delete invoices between the 12th and 15th of the following month, with adjustments allowed on the 16th and 17th. Filing is due by the 17th, with late filing allowed upon payment of fees.