Communication of Input Tax Credit details: electronic statement to recipients specifying eligible and ineligible credits under prescribed conditions. Section 38 mandates electronic provision to recipients of details of outward supplies and a statement of input tax credit in prescribed form, manner, time and conditions. The statement must contain details of inward supplies where credit may be available, details of supplies where credit cannot be availed (including specified classes of supplier conduct such as registration-period supplies, tax-payment defaults, excess outward tax declared, excess credit availed, defaults under section 49(12), and other prescribed classes), and such other prescribed details.