Form and manner of furnishing details of inward supplies

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....ervices or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner, after....

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....ident taxable person in his return in FORM GSTR-5 under rule 5 shall be made available to the recipient of credit in Part A of FORM GSTR-2A electronically through the Common Portal and the said recipient may include the same in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 7 shall be made available to the recipient of ....