Rule 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 2[auto-generated] 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.]
