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<h1>Suppliers Must Accurately Report Inward Supplies and Match Invoices to Claim Input Tax Credit Under Section 38</h1> The document details the Inward Supply Statement (GSTR-2A/GSTR-2) under Section 38 of GST regulations. It outlines the process for registered persons to match, verify, and validate invoices received from suppliers, add or modify invoice details, and declare input tax credit eligibility. The statement includes inter-state and intra-state supplies, imports, and debit/credit notes. The system automatically generates statements with details of input tax credit availability and restrictions based on various conditions such as new registration, tax payment defaults, and credit availment limits.