Input tax credit reconciliation through GSTR-2A and GSTR-2B depends on supplier filings, import details, and prescribed timelines. Details of outward supplies, tax deducted at source, tax collected at source, and import-related integrated tax are electronically made available through ... Summary
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Input tax credit reconciliation through GSTR-2A and GSTR-2B depends on supplier filings, import details, and prescribed timelines.
Details of outward supplies, tax deducted at source, tax collected at source, and import-related integrated tax are electronically made available through FORM GSTR-2A. The rule also provides for an auto-generated monthly FORM GSTR-2B statement of input tax credit, comprising supplier details, non-resident taxable person invoices, input service distributor invoices, amendments through FORM GSTR-1A, and import details. FORM GSTR-2B is made available on specified timelines based on monthly or quarterly furnishing of outward supply details.
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