Registered persons must electronically provide recipients with outward supply details and input tax credit statement in prescribed form
Registered persons must make electronically available to recipients the details of outward supplies and a statement of input tax credit in the prescribed form, manner, time and subject to conditions. The statement must show inward supplies for which input tax credit may be available and supplies for which credit is wholly or partly disallowed, including specified cases such as supplies declared by persons within prescribed registration periods, by persons defaulting in tax payment, where reported output tax exceeds tax paid beyond prescribed limits, where claimed input credit exceeds allowable amounts, non-discharge under prescribed provisions, and any other prescribed particulars.
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