GSTR-2 requires recipients to review auto-populated invoices and declare Input Tax Credit eligibility for inward supplies. Form GSTR-2 requires recipients to report invoice-level inward supplies, distinguishing normal supplies, reverse-charge supplies, and imports/SEZ receipts, with auto-populated supplier data subject to recipient action (accept, reject, modify, or keep pending). Recipients must declare whether supplies are inputs, input services, or capital goods and specify eligibility and amount of Input Tax Credit; eligible credits from specified tables are populated to the Electronic Credit Ledger on submission of Form GSTR-3.