Understanding the GSTR-2 Report
The GSTR2 Information Extract Report-IND-75I (R75I819) is a return form that every registered taxable person must submit to the government every month to provide details of any inward supply.
You can use the R75I819 report to provide data of purchase transactions facilitating you to submit GSTR-2 returns. The data is printed using BI publisher templates.
The following registered persons do not have to file GSTR-2:
Input service distributors
Composition dealers
Non-resident taxable person
Persons liable to collect TCS
Persons liable to deduct TDS
Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)