How to furnish details of Inward Supplies i.e., Purchase under GST

Rule-60 of CGST Rules 2017

60. Form and man­ner of fur­nish­ing details of inward supplies.- 

(1) Every reg­is­tered per­son, oth­er than a per­son referred to in sec­tion 14 of the Inte­grat­ed Goods and Ser­vices Tax Act, 2017, required to fur­nish the details of inward sup­plies of goods or ser­vices 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 includ­ing there­in details of such oth­er inward sup­plies, if any, required to be fur­nished under sub-sec­tion (2) of section

• Every reg­is­tered per­son shall fur­nish the details, if any, required under sub-sec­tion (5) of sec­tion 38 elec­tron­i­cal­ly in FORM GSTR‑2.
• The reg­is­tered per­son shall spec­i­fy the inward sup­plies in respect of 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
• The reg­is­tered per­son shall declare the quan­tum of inel­i­gi­ble input tax cred­it on inward sup­plies which is relat­able to non-tax­able sup­plies or for pur­pos­es oth­er than busi­ness and can­not be deter­mined at the invoice lev­el in FORM GSTR‑2.

(4A) The details of invoic­es fur­nished by an non-res­i­dent tax­able per­son in his return in 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 and the said recip­i­ent may include the same in FORM GSTR‑2.

• 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 and the said recip­i­ent may include the same in FORM GSTR‑2.
• The details of tax deduct­ed at source fur­nished by the deduc­tor under sub-sec­tion (3) of sec­tion 39 in FORM GSTR‑7 shall be made avail­able to the deductee in Part C of FORM GSTR-2A elec­tron­i­cal­ly through the com­mon por­tal and the said deductee may include the same in FORM GSTR‑2.
• 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 and such per­son may include the same in FORM GSTR‑2.
• The details of inward sup­plies of goods or ser­vices or both fur­nished in FORM GSTR‑2 shall include the — 
  • invoice wise details of all inter-State and intra-State sup­plies received from reg­is­tered per­sons or unreg­is­tered persons;
  • import of goods and ser­vices made; and

deb­it and cred­it notes, if any, received from supplier.