Auto-generated input tax credit statement FORM GSTR-2B centralises supplier filings into a monthly electronic credit view for recipients. Provision requires electronic availability of supplier-filed outward-supply details in specified Parts of FORM GSTR-2A and prescribes an auto-generated monthly statement, FORM GSTR-2B, aggregating input tax credit particulars from supplier submissions in FORM GSTR-1/IFF, FORM GSTR-5, FORM GSTR-6, FORM GSTR-1A amendments, and integrated tax on imports or SEZ movements, with defined temporal windows for inclusion and specified monthly availability to registered persons via the common portal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Auto-generated input tax credit statement FORM GSTR-2B centralises supplier filings into a monthly electronic credit view for recipients.
Provision requires electronic availability of supplier-filed outward-supply details in specified Parts of FORM GSTR-2A and prescribes an auto-generated monthly statement, FORM GSTR-2B, aggregating input tax credit particulars from supplier submissions in FORM GSTR-1/IFF, FORM GSTR-5, FORM GSTR-6, FORM GSTR-1A amendments, and integrated tax on imports or SEZ movements, with defined temporal windows for inclusion and specified monthly availability to registered persons via the common portal.
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