GSTR-2 Section 4

GSTR-2 section 4 - Inward supplies on which tax is to be paid on reverse charge includes information about all purchases on which reverse charges apply.

The system populates the place of supply value from the GST Transaction Additional Information table (F75I846) and the remaining values from the GST Tax File table (F75I807).

GSTR-2 section 4 contains the following information:

4A

All inward supplies on which reverse charges apply from a registered supplier.

4B

All inward supplies on which reverse charges apply from a unregistered supplier.

4C

All import of services on which reverse charges apply.

The transactions in 4A, 4B, and 4C sections are grouped by the GSTIN of the supplier and the GST rate type.