Inward Supply Statement (GSTR-2A/GSTR-2) Section 38

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....been declared by the supplier in his GSTR 1, • prepare GSTR 2A and thereafter file GSTR-2. • The recipient of goods/services shall also add in the GSTR 2: • the invoices of goods and/or services on which tax is paid on reverse charge basis, • the inward supplies of goods or services or both taxable under IGST on which IGST is paid under section 3 of the Customs Tariff Act, 1975 on  import of goods/services and • credit or debit notes received in respect of such supplies during tax period, after the 10th day but on or before the 15th day the succeeding month of the tax period. • The jurisdictional Commissioner may, for the reasons to be rec....

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....ligible for ITC - Clause (a): - details of inward supplies in respect of which credit of input tax may be available to the recipient; • Ineligible or Restricted Input Tax Credit - Clause (b):- details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, including on account of the details of the outward supply  • (i) New Registered person:- by any registered person within such period of taking registration as may be prescribed; or • (ii) Defaulter:- by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or • (iii) Difference i....

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....ligible or Restricted Input Tax Credit - Clause (b):- details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the outward supply  (i) New Registered person:- by any registered person within such period of taking registration as may be prescribed; or (ii) Defaulter:- by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or (iii) Difference in output tax declared in GSTR-1 & 3B:-  by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by hi....

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....FORM GSTR-5 under rule 63 shall be made available to the recipient of credit • in Part A of FORM GSTR 2A, electronically through the common portal. (3) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit • in Part B of FORM GSTR 2A, electronically through the common portal. (4) The details of tax deducted at source furnished by the deductor under of section 39(3) in FORM GSTR-7 shall be made available to the deductee • in Part C of FORM GSTR-2A, electronically through the common portal ....

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....s of outward supplies furnished by his supplier, required to furnish return for every quarter under proviso to of section 39(1), in FORM GSTR-1 or using the IFF, as the case may be, • (a) for the first month of the quarter, between the day immediately after the due date of furnishing of FORM GSTR-1 for the preceding quarter to the due date of furnishing details using the IFF for the first month of the quarter; • (b) for the second month of the quarter, between the day immediately after the due date of furnishing details using the IFF for the first month of the quarter to the due date of furnishing details using the IFF for the second month of the quarter; • (c) for the third month o....

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....ward supplies for the said month, in FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso of section 39(1). Important Notification, circular, Advisory, Instruction Guidelines etc. Circular • Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively. [ Circular No. 15/15/2017-GST dated 06.11.2017 ] • System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B. [ Circular No. 7/7/2017-GST dated 01.09.2017 ] Advisory on Invoice Management System (IMS) • Advisory on I....