Input tax credit statements reflect supplier filings and import tax details under prescribed reporting windows and availability deadlines.

Rule 60 of the Central Goods and Services Tax Rules, 2017 governs electronic access to inward supply details through the common portal. Supplier outward supply details furnished in GSTR-1, GSTR-1A or the Invoice Furnishing Facility (IFF) are made available to registered recipients in Part A of GSTR-2A, GSTR-4A or GSTR-6A, as applicable. For the first two months of a quarter, GSTR-2B is made available one day after the later of the applicable monthly GSTR-1 and quarterly filer's IFF due dates. For the third month, it is made available one day after the quarterly filer's GSTR-1 due date.

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