Electronic input tax credit statements consolidate supplier, import, and distribution details for monthly recipient access through the common portal.

Rule 60 provides for electronic availability of inward-supply information and an auto-generated monthly input tax credit statement in FORM GSTR-2B. The statement includes supplier-reported outward supplies, invoices reported by non-resident taxable persons and Input Service Distributors, quarterly supplier details furnished through FORM GSTR-1 or the Invoice Furnishing Facility, FORM GSTR-1A amendments, and integrated tax paid on imports. FORM GSTR-2B is made available a day after the applicable due date for furnishing outward-supply details.

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