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<h1>Rule 60: Suppliers' outward supplies, non-resident invoices, ISD allocations, TDS/TCS, and integrated import tax shown via GSTR-2A/2B</h1> Rule 60 requires that details of suppliers' outward supplies, non-resident invoices, input service distributor allocations, tax deducted/collected at source, and integrated tax on imports be electronically made available to recipients via Parts A-D of FORM GSTR-2A through the common portal. An auto-generated monthly statement of input tax credit (FORM GSTR-2B) is provided, combining specified supplier filings (including quarterly filers and amendments) and import tax data. FORM GSTR-2B is published on prescribed dates following suppliers' filing deadlines for each month of the quarter to enable recipients to ascertain and match inward-supply details.