Form GSTR-2: report inward supplies and invoice-level details to claim input tax credit across IGST/CGST/SGST. Form GSTR-2 requires taxable persons to report invoice-level details of inward supplies to claim input tax credit across IGST, CGST and SGST, with specified schedules for amendments, imports of goods and services, credit/debit notes, supplies from composition or unregistered persons, ISD/TDS/TCS credits, partial credit adjustments, reverse charge liabilities (including time-of-supply cases) and ITC reversals. Certain fields are auto-populated from counterparty returns (GSTR-1, GSTR-5 and ISD/TDS/TCS), while taxpayers must enter non-auto-populated items; the return requires a declaration and is due by the 15th of the month following the tax period.