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Form and manner of furnishing details of inward supplies

Rule 2 - Draft-Bills-Reports - Draft GST Return Rules - DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20- [September 2016] - Rule 2 - 2. (1) Every registered taxable person required to furnish the details of inward supplies of goods and/or services .....

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-2 electronically through the Common Portal, either directly or from a Facilitation Centre, notified by the Board or Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) o .....

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f which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The recipient of goods and/or services shall declare the quantum of ineligible input tax cre .....

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