https://www.taxtmi.com/article/detailed?id=9575 The amended Rule 60 creates a monthly auto drafted Form GSTR 2B compiling ITC data from supplier filings (GSTR 1, GSTR 5, GSTR 6) and ICEGATE imports. It distinguishes claimable ITC (Part A, four sections including imports and reverse charge supplies) from non claimable or reversible credits (Part B and Table 4), and directs recipients to use GSTR 2B for FORM GSTR 3B reporting while consulting GSTR 2A for near real time details. en-us Tue, 08 Dec 2020 08:16:50 +0530 Tue, 08 Dec 2020 08:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9575 The amended Rule 60 creates a monthly auto drafted Form GSTR 2B compiling ITC data from supplier filings (GSTR 1, GSTR 5, GSTR 6) and ICEGATE imports. It distinguishes claimable ITC (Part A, four sections including imports and reverse charge supplies) from non claimable or reversible credits (Part B and Table 4), and directs recipients to use GSTR 2B for FORM GSTR 3B reporting while consulting GSTR 2A for near real time details. Articles Goods and Services Tax - GST Tue, 08 Dec 2020 08:16:50 +0530 https://www.taxtmi.com/article/detailed?id=9575