Chapter - VIII of CGST Rules, 2017
RETURNS
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1[60. Form and manner of ascertaining details of inward supplies.- (1)The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the case may be.
(2)The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal.
(3)The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal.
(4)The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal
(5)The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal.
(6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common portal.
(7) An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of -
(i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month;
(ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5 and details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 and details of outward supplies furnished by his supplier, required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1 or using the IFF, as the case may be,-
(a) for the first month of the quarter, between the day immediately after the due date of furnishing of FORM GSTR-1 for the preceding quarter to the due date of furnishing details using the IFF for the first month of the quarter;
(b) for the second month of the quarter, between the day immediately after the due date of furnishing details using the IFF for the first month of the quarter to the due date of furnishing details using the IFF for the second month of the quarter;
(c) for the third month of the quarter, between the day immediately after the due date of furnishing of details using the IFF for the second month of the quarter to the due date of furnishing of FORM GSTR-1 for the quarter;
(iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month.
(8) The Statement in FORM GSTR-2B for every month shall be made available to the registered person,-
(i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the IFF by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39, or in FORM GSTR-1 by a registered person, other than those required to furnish return for every quarter under proviso to sub-section (1) of section 39, whichever is later;
(ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies for the said month, in FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39.]
[helldod old[RULE 60. Form and manner of furnishing details of inward supplies (corresponding section 38)
(1) Every registered person, other than a person referred to in section 14 of
the Integrated Goods and Services Tax Act, 2017, required to furnish the details
of inward supplies of goods or services or both
received during a tax period under sub-section (2) of
section 38 shall, on the
basis of details contained in Part A, Part B and Part C of
FORM GSTR- 2A,
prepare such details as specified in sub-section (1) of the said section and
furnish the same in FORM GSTR-2 electronically through the common portal,
either directly or from a Facilitation Centre notified by the Commissioner,
after including therein details of such other inward supplies, if any, required
to be furnished under sub-section (2) of
section 38.
(2) Every registered person shall furnish the details, if any, required under
sub-section (5) of section 38 electronically in
FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which
he is not eligible, either fully or partially, for input tax credit in
FORM GSTR-2 where such eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax
credit on inward supplies which is relatable to non-taxable supplies or for
purposes other than business and cannot be determined at the invoice level in
FORM GSTR-2
(4A) The details of invoices furnished by an non-resident taxable person in his
return in FORM GSTR-5 under
rule 63 shall be made available to the
recipient of credit in Part A of FORM GSTR- 2A electronically through the
common portal and the said recipient may include the same in
FORM GSTR-2.
(5) The details of invoices furnished by an Input Service Distributor in his
return in FORM GSTR-6 under
rule 65 shall be
made available to the recipient of credit in Part B of
FORM GSTR- 2A electronically through the common portal and
the said recipient may include the same in FORM GSTR-2.
(6) The details of tax deducted at source furnished by the deductor under
sub-section (3) of section 39 in
FORM GSTR-7 shall be made available to the deductee in Part C of
FORM GSTR- 2Aelectronically through the common portal and
the said deductee may include the same in FORM GSTR-2.
(7) The details of tax collected at source furnished by an e-commerce operator
under section 52 in
FORM GSTR-8 shall be
made available to the concerned person in Part C of
FORM GSTR- 2A electronically through the common portal and such
person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in
FORM GSTR-2 shall include the
(a) invoice wise details of all inter-State and intra-State supplies received
from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.] helldod]