Gst and Tax Expert


GSTR2 CSV format definition

4  Table Name: From Registered Taxable Persons including supplies received from unregistered person in case of reverse charge

Table Code: b2b

S. No Column Name Column Description
Full Value Sample Value  
1 ctin GSTIN/UID   GSTIN/UID of the Receiver taxpayer/UN, Govt Bodies
2 cfs Y counter party Filing Status
3 inum Number Invoice
4 idt Date
5 val Value
6 pos Place of supply  
7 rchrg Reverse Charge Y/N
8 updby Invoice Uploader S/R
9 flag Invoice Status A-Accepted ,R-Rejected, M-Modified,N-No action ,U-Uploaded, P-Pending
10 cflag flag for supplier action A-Accepted ,R-Rejected,N-No action ,U-Uploaded, P-Pending
11 opd field only present for carry forwarded invoices S/R
12 inv_typ flag to determine invoice type R- Regular B2B Invoices DE – Deemed Exports SEWP – SEZ Exports with payment SEWOP – SEZ exports without payment.
13 num item number ITEM
14 rt Tax Rate  
15 txval Taxable value of Goods or Service as per invoice  
16 iamt Amount   IGST
17 camt Amount   CGST
18 samt Amount   SGST
19 csamt Amount   CESS
20 elg Eligibility ip/cp/no/is Eligibility of ITC as inputs/capital goods/input service/none
21 tx_i Amount   Total Tax available as ITC IGST
22 tx_c Amount   Total Tax available as ITC CGST
23 tx_s Amount   Total Tax available as ITC SGST
24 tx_cs Amount   Total Tax available as ITC CESS

5  Table Name: From Registered Taxable Persons including supplies received from unregistered person in case of reverse charge

Table Code: b2ba

S. No Column Name Column Description
Full Value Sample Value  
1 ctin GSTIN/UID   GSTIN/UID of the Receiver taxpayer/UN, Govt Bodies
2 cfs Y counter party Filing Status
3 oinum Original invoice no Invoice
4 oidt Original date
5 inum Number
6 idt Date
7 val Value
8 pos Place of supply  
9 rchrg Reverse Charge Y/N
10 updby Invoice Uploader S/R
11 flag Invoice Status A-Accepted ,R-Rejected, M-Modified,N-No action ,U-Uploaded, P-Pending
12 num item number ITEM
13 ty Identifier if Goods or Services  
14 hsn_sc HSN or SAC of Goods or Services as per Invoice line items  
15 txval Taxable value of Goods or Service as per invoice  
16 irt Rate   IGST
17 iamt Amount  
18 crt Rate   CGST
19 camt Amount  
20 srt Rate   SGST
21 samt Amount  
22 csrt Rate   CESS
23 csamt Amount  
24 elg Eligibility ip/cp/no/is Eligibility of ITC as inputs/capital goods/input service/none
25 tx_i Amount   Total Tax available as ITC IGST
26 tx_c Amount   Total Tax available as ITC CGST
27 tx_s Amount   Total Tax available as ITC SGST
28 tx_cs Amount   Total Tax available as ITC CESS
29 tc_i Amount   Total Input Tax Credit available for claim this month based on the Invoices uploaded(IGST Amount)
30 tc_c Amount   Total Input Tax Credit available for claim this month based on the Invoices uploaded(CGST Amount)
31 tc_s Amount   Total Input Tax Credit available for claim this month based on the Invoices uploaded(SGST Amount)
32 tc_cs Amount   Total Input Tax Credit available for claim this month based on the Invoices uploaded(SGST Amount)

6  Table Name: B2B Unregistered Invoice

Table Code: b2b_unregistered

S. No Column Name Column Description
Full Value Sample Value  
1 inum Supplier Invoice Number
2 idt Supplier Invoice Date Invoice
3 val Supplier Invoice Value
4 num Item Number
5 sply_ty Supply Type INTRA/INTER
6 pos Point of sale
7 txval Taxable value of Goods or Service as per invoice
8 camt Amount CGST
9 samt Amount SGST
10 iamt Amount IGST
11 csamt Amount CESS
12 rt Tax Rate
13 tx_c Amount Total Tax available as ITC CGST Amount
14 tx_s Amount Total Tax available as ITC SGST Amount
15 tx_cs Amount Total Tax available as ITC CESS Amount
16 tx_i Amount Total Tax available as ITC IGST Amount
17 elg Eligibility ip/cp/is/no

7  Table Name: Goods/Capital goods received from Overseas (Import of goods)

Table Code: imp_g

S. No Column Name Column Description
Full Value Sample Value  
1 boe_num Number Bill of entry/Import report
2 boe_dt Date
3 boe_val Value
4 is_sez flag to determine if it is sez or not "N"
5 stin GSTIN/UID of the Supplier taxpayer(if is_sez = Y then only present)  
6 port_code Port Code
7 txval Taxable value of Goods or Service as per invoice  
8 rt Tax Rate  
9 iamt Amount   IGST
10 csamt Amount   CESS
11 elg Eligibility ip/cp/no Eligibility of ITC
12 tx_i Amount   Total IGST available as ITC
13 tx_cs Amount   Total CESS available as ITC
14 num Item Number  

8  Table Name: Goods/Capital goods received from Overseas (Import of goods)

Table Code: imp_ga

S. No Column Name Column Description
Full Value Sample Value  
1 oboe_num Original Bill of Entry Number Bill of entry/Import report
2 oboe_dt Original Bill of Entry Date
3 boe_num Number
4 boe_dt Date
5 boe_val Value
6 port_code Port Code
7 txval Taxable value of Goods or Service as per invoice  
8 irt Rate   IGST
9 iamt Amount  
10 csrt Rate   CESS
11 csamt Amount  
12 elg Eligibility ip/cp/no Eligibility of ITC
13 tx_i Amount   Total IGST available as ITC
14 tc_i Amount   ITC available this month
15 tx_cs Amount   Total CESS available as ITC
16 tc_cs Amount   ITC available as CESS this month
17 num Item Number  
18 hsn HSN code  

9  Table Name: Services received from a supplier located outside India (Import of Services)

Table Code: imp_s

S. No Column Name Column Description
Full Value Sample Value  
1 inum Number Invoice
2 idt Date
3 ival Value
4 pos Point of sale  
5 txval Taxable value   ITEM
6 rt Tax rate  
7 iamt Amount   IGST
8 csamt Amount   CESS
9 elg Eligibility is/no Eligibility of ITC
10 tx_i Amount   Total ITC admissible
11 tx_cs Amount   Total CESS available as ITC
12 num Item Number  

10  Table Name: Services received from a supplier located outside India (Import of Services)

Table Code: imp_sa

S. No Column Name Column Description
Full Value Sample Value  
1 oinum Original Invoice Number Invoice
2 oidt Original Invoice Date
3 inum Number
4 idt Date
5 ival Value
6 txval Taxable value   ITEM
7 irt Rate   IGST
8 iamt Amount  
9 csrt Rate   CESS
10 csamt Amount  
11 elg Eligibility is/no Eligibility of ITC
12 tx_i Amount   Total ITC admissible
13 tc_i Amount   ITC available this month
14 tx_cs Amount   Total CESS available as ITC
15 tc_cs Amount   ITC available as CESS this month
16 num Item Number  
17 sac Amount   SAC code

11  Table Name: Details of Credit/Debit Notes

Table Code: cdn

S. No Column Name Column Description
Full Value Sample Value  
1 ctin GSTIN   Counter party GSTIN
2 cfs   Y counter party Filing Status
3 flag Invoice Status A-Accepted ,R-Rejected, M-Modified,N-No action ,U-Uploaded, P-Pending flag for accepting or rejecting a invoice
4 ntty Note type C/D  
5 nt_num Number Debit/Credit Note number
6 nt_dt Date Credit date
7 inum Number INVOICE
8 idt Date
9 rsn Pre GST Regime Dr./ Cr. Notes
10 p_gst Reason for Issuing Dr./ Cr. Notes
11 val Note Value
12 updby Invoice Uploader S/R
13 itms Items
14 cflag Supplier action flag A-Accepted ,R-Rejected,N-No action ,U-Uploaded, P-Pending
15 opd Original period  
16 num Item Number   ITEMS
17 txval Taxable value of Goods or Service as per invoice  
18 rt tax rate  
19 iamt Amount   IGST
20 camt Amount   CGST
21 samt Amount   SGST
22 csamt Amount   CESS
23 elg Eligibility ip/cp/no/is Eligibility of ITC
24 tx_i Amount   Total Tax available as ITC IGST
25 tx_c Amount   Total Tax available as ITC CGST
26 tx_s Amount   Total Tax available as ITC SGST
27 tx_cs Amount   Total Tax available as ITC CESS

12  Table Name: Details of Credit/Debit Notes

Table Code: cdna

S. No Column Name Column Description
Full Value Sample Value  
1 ctin GSTIN   Counter party GSTIN
2 cfs   Y counter party Filing Status
3 flag Invoice Status A-Accepted ,R-Rejected, M-Modified,N-No action ,U-Uploaded, P-Pending flag for accepting or rejecting a invoice
4 ntty Note type C/D  
5 ont_num Original number Debit/Credit Note number
6 ont_dt Original date Debit/Credit date
7 nt_num Number Debit/Credit Note number
8 nt_dt Date Credit date
9 inum Number INVOICE
10 idt Date
11 rsn Pre GST Regime Dr./ Cr. Notes
12 val Note Value
13 updby Invoice Uploader S/R
14 rchrg Reverse Charge
15 itms Items
16 irt Rate   IGST
17 iamt Amount  
18 crt Rate   CGST
19 camt Amount  
20 srt Rate   SGST
21 samt Amount  
22 csrt Rate   CESS
23 csamt Amount  
24 elg Eligibility ip/cp/no/is Eligibility of ITC
25 tx_i Amount   Total Tax available as ITC IGST
26 tx_c Amount   Total Tax available as ITC CGST
27 tx_s Amount   Total Tax available as ITC SGST
28 tx_cs Amount   Total Tax available as ITC CESS
29 tc_i Amount   Total Input Tax Credit available for claim this month based on the Invoices uploaded(IGST Amount)
30 tc_c Amount   Total Input Tax Credit available for claim this month based on the Invoices uploaded(CGST Amount)
31 tc_s Amount   Total Input Tax Credit available for claim this month based on the Invoices uploaded(SGST Amount)
32 tc_cs Amount   Total Input Tax Credit available for claim this month based on the Invoices uploaded(SGST Amount)

13  Table Name: CDN Unregistered

Table Code: cdn_unregistered

S. No Column Name Column Description
Full Value Sample Value  
1 rtin Receiver Gstin
2 ntty Note type C/D  
3 nt_num Number Debit/Credit Note number
4 nt_dt Date Credit date
5 rsn Pre GST Regime Dr./ Cr. Notes
6 p_gst Reason for Issuing Dr./ Cr. Notes
7 inv_typ Invoice Type B2BUR/IMPS
8 val Note Value
9 inum Number INVOICE
10 idt Date
11 num Item Number ITMES
12 txval Taxable value of Goods or Service as per invoice  
13 camt Amount   CGST
14 iamt Amount   IGST
15 samt Amount   SGST
16 rt tax rate  
17 csamt Amount   CESS
18 elg Eligibility ip/cp/no/is Eligibility of ITC
19 tx_c Amount   Total Tax available as ITC CGST
20 tx_i Amount   Total Tax available as ITC IGST Amount
21 tx_s Amount   Total Tax available as ITC SGST
22 tx_cs Amount   Total Tax available as ITC CESS

14  Table Name: Supplies received from composition taxable person / unregistered person & other exempt / nil / non GST supplies

Table Code: nil_supplies

S. No Column Name Column Description
Full Value Sample Value  
1 nil_supplies Nil Supplies INTER/INTRA
2 cpddr Value of supplies received Value of supplies received from Compounding Dealer
3 exptdsply Value of exempted supplies received
4 nilsply Nil Rated Supply
5 ngsply Total Total Non GST outward supplies

15  Table Name: ITC Reversal for a return period

Table Code: itc

S. No Column Name Column Description
Full Value Sample Value  
1 iamt tax amount for igst IGST
2 samt tax amount for sgst SGST
3 camt tax amount for cgst CGST
4 csamt tax amount for cess CESS

16  Table Name : Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice

Table Code: txi

S. No Column Name Column Description
Full Value Sample Value  
1 pos Place of Supply  
2 sply_ty Supply Type INTER / INTRA
3 rt Rate of Invoice
4 adamt Gross Advance Paid  
5 num Item Number
6 iamt IGST Amount as per invoice   IGST
7 camt CGST Amount as per invoice   CGST
8 samt SGST Amount as per invoice   SGST
9 csamt Cess Amount as per invoice   CESS

17  Table Name : Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice

Table Code: txia

S. No Column Name Column Description
Full Value Sample Value  
1 cpty Counter party  
2 reg_type Registration Type
3 odnum Original Supplier Document Number
4 otdt Original Supplier Document Date  
5 dnum Supplier Document Number
6 state_cd Placeof supply State Code
7 dt Supplier Document Date
8 oreg_type Original Reg Type  
9 ocpty Original Name of Recepient  
10 txval Taxable value of Goods or Service as per invoice  
11 iamt Total IGST   IGST
12 camt Total CGST   CGST
13 samt Total SGST   SGST
14 csamt Total Cess   CESS
15 ty Identifier if Goods or Services  
16 hsn_sc HSN or SAC of Goods or Services as per Invoice line items  
17 txval Taxable value of Goods or Service as per invoice  
18 Irt Rate   IGST
19 iamt Amount  
20 crt Rate   CGST
21 camt Amount  
22 srt Rate   SGST
23 samt Amount  
24 csrt Rate   CESS
25 csamt Amount  

18 Table Name : Tax already paid under Reverse Charge in earlier tax periods on account of time of supply for which invoices issued in the current period

Table Code: txpd

S. No Column Name Column Description
Full Value Sample Value  
1 pos Place of Supply  
2 sply_ty Supply Type INTER / INTRA
3 rt Rate of Invoice
4 adamt Advance amount to be adjusted
5 num Item Number
6 iamt IGST Amount as per invoice IGST
7 camt CGST Amount as per invoice CGST
8 samt SGST Amount as per invoice SGST
9 csamt Cess Amount as per invoice CESS