TMI BlogInward Supply Statement (GSTR-2A/GSTR-2) Section 38X X X X Extracts X X X X X X X X Extracts X X X X ..... R 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 recorded in writing, extend the time limit for filing such outward supply statement for the particular class of taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or (iv) Excess availment of Credit:- by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ductor 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 (5) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal. (6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) for the third month of the quarter, between the day immediately after the due date of furnishing of details using the IFF for the second month of the quarter to the due date of furnishing of FORM GSTR-1 for the quarter; (iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month. The Statement in FORM GSTR-2B for every month shall be made available to the registered person,- (i) for the first and second month of a quarter, a day after the due date of furnishing of a) details of outward supplies for the said month, in the IFF by a registe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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