https://www.taxtmi.com/acts?id=23937 Section 38 mandates electronic provision to recipients of details of outward supplies and a statement of input tax credit in prescribed form, manner, time and conditions. The statement must contain details of inward supplies where credit may be available, details of supplies where credit cannot be availed (including specified classes of supplier conduct such as registration-period supplies, tax-payment defaults, excess outward tax declared, excess credit availed, defaults under section 49(12), and other prescribed classes), and such other prescribed details. en-us Mon, 27 Mar 2017 17:07:52 +0530 Wed, 24 Sep 2025 12:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23937 Section 38 mandates electronic provision to recipients of details of outward supplies and a statement of input tax credit in prescribed form, manner, time and conditions. The statement must contain details of inward supplies where credit may be available, details of supplies where credit cannot be availed (including specified classes of supplier conduct such as registration-period supplies, tax-payment defaults, excess outward tax declared, excess credit availed, defaults under section 49(12), and other prescribed classes), and such other prescribed details. Act-Rules GST Mon, 27 Mar 2017 17:07:52 +0530 https://www.taxtmi.com/acts?id=23937