GSTR-2 captures inward supplies and lets recipients accept, amend or claim input tax credit on invoices. Form GSTR-2 requires taxpayers to report invoice-level inward supplies (including reverse charge, imports, and SEZ receipts), with supplier data auto-populated from GSTR-1; recipients must accept, reject, modify, or keep entries pending and may add missing invoices. For each accepted or added invoice the recipient must declare whether it is an input, input service, or capital good and the eligible amount of Input Tax Credit. The form also provides for amendments, ISD and TDS/TCS credits, advance reporting, ITC reversal/reclaim categories, mismatch adjustments, and HSN summary; eligible ITC posts to the Electronic Credit Ledger on filing GSTR-3.