https://www.taxtmi.com/acts?id=24525 A substantial portion of GSTR-2 is auto-filled from GSTR-1, but the taxable person must manually enter details that only the recipient can provide, including imports, purchases from unregistered or composition suppliers, and exempt, non GST or nil rated supplies, because these entries are necessary for accurate input tax credit matching and return reconciliation. en-us Mon, 03 Apr 2017 15:41:32 +0530 Mon, 03 Apr 2017 15:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24525 A substantial portion of GSTR-2 is auto-filled from GSTR-1, but the taxable person must manually enter details that only the recipient can provide, including imports, purchases from unregistered or composition suppliers, and exempt, non GST or nil rated supplies, because these entries are necessary for accurate input tax credit matching and return reconciliation. Act-Rules Bills Mon, 03 Apr 2017 15:41:32 +0530 https://www.taxtmi.com/acts?id=24525