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of <h1>Draft GST Return Rules: Details Required for Form GSTR-02 to Claim Input Tax Credit Under GST Framework</h1> Form GSTR-02 pertains to the reporting of inward supplies of taxable goods and/or services for which input tax credit is claimed under the Goods and Services Tax (GST) framework. This draft format outlines the necessary details required to be furnished by taxpayers to claim input tax credits. It is part of the draft GST Return Rules, which were proposed in September 2016, and governs the statutory provisions related to taxation, including the legislative requirements for filing returns and claiming credits under the GST law.
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