In this article  we will learn how to file "GSTR 2" return in simple way. You can either file it online by filling the details online or  you can download the offline tool. Then enter/modify/delete the invoice details in it and then you can upload it as you did it during "GSTR1" return filling process. In case of "GSTR2" the process is slightly different. Here you need to download the auto populated details of purchases from "GSTR2-A" and upload it again in "GSTR2". 
       while uploading these details again online is a confirmation from your side for acceptance of auto populated data of purchases made by you during the tax period.
               So first login to your GST account to download and install the GST offline tool or you can directly download it from GST website without login in your account. You just click on downloads option (button) then offline tool under that return offline tool. So a page will open where you can see download button which is highlighted in blue color. If you have offline tool previously installed than no need to download again.
      For this return the first thing you need to do is view your "GSTR2-A" and download the auto populated data. After login select month for which you want to view "GSTR2-A" than click on View to view the data and click on download to download the file. Then you have to click on Generate file. After 20 minutes the file will be available for download. It will be a zip file so extract it. You will see that the file is in "JSON" format. This is because offline tool only accepts  "JSON"files.
        When your download is complete open offline tool. Then in Center there is option for "GSTR2" out of three options you need to select the middle option. Open the extracted file and view the details in it. Here you can enter/modify or Delete the invoice entries.
       Once your checking/verification is done. Click on view summary and generate "JSON" file. Now login to your GST account online. Then go to return dashboard and upload the "GSTR2" data under prepare offline. The data will be processed if there are no errors. In case of error in file the error report will be generated. Now go back and go to prepare online. So you will see your uploaded data here. Preview your "GSTR2" draft return and submit it. You can file it either with EVC or DSC.  You can also watch video on this topic click below to watch