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    <title>Form and manner of furnishing details of inward supplies</title>
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    <description>Registered persons must furnish details of inward supplies electronically in FORM GSTR-2 through the Common Portal based on Parts A, B and C of FORM GSTR-2A, including invoice-level details of inter-State and intra-State supplies, imports, and debit and credit notes. The return must specify supplies for which input tax credit is ineligible at the invoice level and declare the quantum of ineligible credit attributable to non-taxable or non-business use where invoice-level determination is not possible.</description>
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