Input tax credit statement: auto-drafted monthly FORM GSTR-2B issued to recipients, altering ITC reconciliation and return filing obligations. Rules require suppliers to furnish outward supply details in FORM GSTR-1 or, for eligible quarterly filers, via the Invoice Furnishing Facility (IFF) for the first two months of a quarter; IFF submissions are excluded from quarterly FORM GSTR-1. Supplier-submitted details populate recipient-facing statements including FORM GSTR-2A and a new monthly auto-drafted ITC statement, FORM GSTR-2B, which aggregates data from GSTR-1, GSTR-5, GSTR-6 and import records to indicate ITC available and ITC to be reversed for reconciliation and claiming in FORM GSTR-3B. Registered persons must furnish FORM GSTR-3B electronically by prescribed due dates and quarterly filers must make interim deposits in FORM GST PMT-06 for the first two months.
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.
Input tax credit statement: auto-drafted monthly FORM GSTR-2B issued to recipients, altering ITC reconciliation and return filing obligations.
Rules require suppliers to furnish outward supply details in FORM GSTR-1 or, for eligible quarterly filers, via the Invoice Furnishing Facility (IFF) for the first two months of a quarter; IFF submissions are excluded from quarterly FORM GSTR-1. Supplier-submitted details populate recipient-facing statements including FORM GSTR-2A and a new monthly auto-drafted ITC statement, FORM GSTR-2B, which aggregates data from GSTR-1, GSTR-5, GSTR-6 and import records to indicate ITC available and ITC to be reversed for reconciliation and claiming in FORM GSTR-3B. Registered persons must furnish FORM GSTR-3B electronically by prescribed due dates and quarterly filers must make interim deposits in FORM GST PMT-06 for the first two months.
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