Input tax credit communication rules shape GST inward supply statements, prescribed exclusions, and recipient credit availability. Communication of details of inward supplies and input tax credit under the GST return framework requires electronically made available supply details and credit information to be shared with recipients in the prescribed form, manner, time, conditions, and restrictions. The statement must cover inward supplies for which input tax credit may be available and supplies for which credit is wholly or partly unavailable, including specified categories of default, excess credit, and other prescribed classes.