GSTR-2: Who is required to file GSTR-2, Format and information to be provided

GSTR2 Under the new GST regime there will be 8 returns. GSTR-2 is second of them. Who is required to file GSTR-2: GSTR-2 to be filed by regular/Normal Taxpayer including casual and Non resident(Indian) taxpayer but excluding the compounding taxpayers/ISD. Due date for filing of GSTR-2: GSTR-2 is required to be furnished by 15th of Next month  For: Inward Supplies received  by a taxpayer. Important Features/ functionalities of GSTR-2: Auto-population would be done, on the basis of GSTR1 of counter-party supplier, on or after 11th of succeeding month. Addition of invoices / debit note / credit note, not submitted by counter-party supplier, would be permitted between 12th to 15th of succeeding month. Adjustments would be permitted on 16th and 17th of succeeding month. Further the other details that are not auto-populated, i.e. import of services, eligibility of ITC and quantum thereof and purchases from unregistered taxpayer shall be furnished. Information to be provided: Name GSTIN Period Credit received form registered taxpayers Goods /Capital goods received from Overseas (Import of goods) Services received from a supplier located outside India (Import of services) Details of Credit/Debit Notes Amendments to details of inward supplies received in earlier tax periods (including post purchase discounts received) Supplies received from compounding /unregistered dealer & other exempt/nil/non GST supplies ISD credit received TDS Credit received ITC Received on an invoice on which partial credit availed earlier