Inward supply reporting: standardized electronic filing requires recipients to declare input tax credit eligibility and include transmitted tax entries. Registered recipients must electronically furnish inward supply details in FORM GSTR-2 based on Part A of FORM GSTR-2A and add other required inward supplies. Recipients must specify invoice level ineligibility for input tax credit and declare the quantum of credit ineligible where invoice level attribution is not possible. Information transmitted from Input Service Distributors (FORM GSTR-6), tax deducted at source (FORM GSTR-7), and tax collected at source (FORM GSTR-8) will be made available in Parts B, C and D of FORM GSTR-2A respectively and may be included by the recipient in FORM GSTR-2.