GSTR-2 Section 3
GSTR-2 section 3 - Inward supplies received from a registered person other than the supplies attracting reverse charge includes information about the purchases made by a registered person. The purchases under reverse charges are not included in this section.
The system populates the place of supply column value from the GST Transaction Additional Information table (F75I846) and the remaining values from the GST Tax File table (F75I807). If the transaction is recoverable and reverse charge does not apply to the transaction, the Amount of ITC available field is populated from the Revised Amount field of the GSTR-2 Report Detail table (F75I812).
The transactions in section 3 are grouped by the GSTIN of the supplier and the GST rate type.