GSTR-2 Section 10

GSTR-2 section 10 - Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply includes information about the advance payments made during the month. This section also includes information about the advance tax paid on goods or services received during an earlier tax period, but the invoices are received in this month.

The system populates all values from the Reverse Charge Advance Payment Header File table (F75I838) and Reverse Charge Advance Payment Details File table (F75I839).

Part I

This part includes information about the advance amount paid for reverse charge supplies in the tax period against which invoices have been received in the current month.

Part II

This part includes information about the changes made to part I information with respect to an earlier month.

The transactions in part I and part II sections are grouped by interstate and intrastate purchases.