GSTR-2 Section 5

GSTR-2 section 5 - Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry includes information about the import of inputs (items used to manufacture finished goods) or capital goods received against a bill of entry. This section also includes the goods received from SEZ.

The system populates all information for this section from the GST Tax File table (F75I807).

GSTR-2 section 5 contains the following information:

5A

All import of inputs or capital goods received against a bill of entry.

The transactions in 5A and 5B sections are grouped by the GSTIN of the supplier and the GST rate type.