Rule 60 - Form and manner of ascertaining details of inward

(1) The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the invoice furnishing facility 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 a 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 electronic 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 integrated tax paid on import of goods or goods brought into the Domestic Tariff Area from a 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 the proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing FORM GSTR-1 for the previous month and the due date of furnishing FORM GSTR-1 for the month; (ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5, the details of invoices furnished by an Input Service Distributor in FORM GSTR-6 and the details of outward supplies furnished by his supplier required to furnish return for every quarter under the proviso to sub-section (1) of section 39, in FORM GSTR-1 or using the invoice furnishing facility, as the case may be - (a) for the first month of the quarter, between the day immediately after the due date of furnishing FORM GSTR-1 for the preceding quarter and the due date of furnishing details using the invoice furnishing facility 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 invoice furnishing facility for the first month of the quarter and the due date of furnishing details using the invoice furnishing facility 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 details using the invoice furnishing facility for the second month of the quarter and the due date of furnishing FORM GSTR-1 for the quarter; (iii) the details of integrated tax paid on import of goods or goods brought into the Domestic Tariff Area from a Special Economic Zone unit or 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 details of outward supplies for the said month in the invoice furnishing facility by a registered person required to furnish return for every quarter under the proviso to sub-section (1) of section 39, or in FORM GSTR-1 by a registered person other than those required to furnish return quarterly, whichever is later; Finin2min | P0-R04 Returns Entry Finin2min.com | Finance & Law Explained in 2 Minutes | Educational and professional reference (ii) in the third month of the quarter, a day after the due date of furnishing details of outward supplies for the said month in FORM GSTR-1 by a registered person required to furnish return quarterly.