If somone who has 2 years gap between 12th and BE tries to applies for masters in USA,Is it mandatory to mention the reason behind the gap years or the good CGPA in UG,GRE marks and every other documents which are required which are quit impressive will suffice?
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Yes, you need to justify your year gap during VISA Verification! Usually 1 year of gap will be allowed but when it exceeds it, then you will be asked for proper reasons. You have to show proof for your reasons like if you had any sickness you must show them your medical certificate stating you suffered from so and so. If you were working somewhere, then the proof for that. Whatever the reason is, have a proof in handy so you can provide it when asked!
Hope this is helpful!
All the best!