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Form and manner of furnishing details of inward supplies

Rule 2 - Draft-Bills-Reports - Draft GST Return Rules - Goods and Services Tax - Rule 2 - 2. (1) Every registered taxable person required to furnish the details of inward supplies of goods and/or services received during a tax period under sub-sectio .....

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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) of section 26. (2) Every registered taxable pe .....

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artially, 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 credit on inward supplies which is relatable to .....

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