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TMI BlogForm and manner of ascertaining details of inward suppliesX X X X Extracts X X X X X X X X Extracts X X X X ..... mon 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 imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately 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; 4 [ (iia) the additional details or amendments in details of outward supplies furnished by his supplier in FORM GSTR-1A filed between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous tax period to the due date of furnishing of FORM GSTR-1 for the current tax period; ] (iii) the details of the integrated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 2. Substituted vide NOTIFICATION NO. 19/2022 Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, auto-drafted 3. Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024 4. Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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