SECTION 38
1
[Section 38. Communication of details of inward supplies and input tax
credit.*
(1) The details of outward supplies furnished by the registered persons under sub-
section (1) of section 37 and of such other supplies as may be prescribed, and an
auto-generated statement containing the details of input tax credit shall be made
available electronically to the recipients of such supplies in such form and manner,
within such time, and subject to such conditions and restrictions as may be
prescribed.
(2) The auto-generated statement under sub-section (1) shall consist of––
(a) details of inward supplies in respect of which credit of input tax may be
available to the recipient; and
(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 said supplies being
furnished under sub-section (1) of section 37,––
(i) by any registered person within such period of taking registration as may
be prescribed; or
(ii) 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) 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) by any registered person who, during such period as may be prescribed,
has availed credit of input tax of an amount that exceeds the credit that can be
availed by him in accordance with clause (a), by such limit as may be prescribed; or
(v) by any registered person, who has defaulted in discharging his tax liability
in accordance with the provisions of sub-section (12) of section 49 subject to such
conditions and restrictions as may be prescribed; or
(vi) by such other class of persons as may be prescribed.]
CITATIONS FOR SECTION 38
* Enforced w.e.f. 22nd June, 2017.
1. Substituted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated
28.09.2022.) by s. 104 of The Finance Act 2022 (No. 6 of 2022) for
Section 38. Furnishing details of inward supplies. -
(1) Every registered person, other than an Input Service Distributor or a non-resident
taxable person or a person paying tax under the provisions of section 10 or section
51 or section 52, shall verify, validate, modify or delete, if required, the details
relating to outward supplies and credit or debit notes communicated under sub-
section (1) of section 37 to prepare the details of his inward supplies and credit or
debit notes and may include therein, the details of inward supplies and credit or
debit notes received by him in respect of such supplies that have not been declared
by the supplier under sub-section (1) of section 37.
(2) Every registered person, other than an Input Service Distributor or a nonresident
taxable person or a person paying tax under the provisions of section 10 or section
51 or section 52, shall furnish, electronically, the details of inward supplies of taxable
goods or services or both, including inward supplies of goods or services or both on
which the tax is payable on reverse charge basis under this Act and inward supplies
of goods or services or both taxable under the Integrated Goods and Services Tax
Act or on which integrated goods and services tax is payable under section 3 of the
Customs Tariff Act, 1975 (51 of 1975), and credit or debit notes received in respect
of such supplies during a tax period after the tenth day but on or before the fifteenth
day of the month succeeding the tax period in such form and manner as may be
prescribed:
Provided that the Commissioner may, for reasons to be recorded in writing, by
notification, extend the time limit for furnishing such details for such class of taxable
persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of
State tax or Commissioner of Union territory tax shall be deemed to be notified by
the Commissioner.
(3) The details of supplies modified, deleted or included by the recipient and
furnished under sub-section (2) shall be communicated to the supplier concerned in
such manner and within such time as may be prescribed.
(4) The details of supplies modified, deleted or included by the recipient in the return
furnished under sub-section (2) or sub-section (4) of section 39 shall be
communicated to the supplier concerned in such manner and within such time as
may be prescribed.
(5) Any registered person, who has furnished the details under sub-section (2) for
any tax period and which have remained unmatched under section 42 or section 43,
shall, upon discovery of any error or omission therein, rectify such error or omission
in the tax period during which such error or omission is noticed in such manner as
may be prescribed, and shall pay the tax and interest, if any, in case there is a short
payment of tax on account of such error or omission, in the return to be furnished for
such tax period:
Provided that no rectification of error or omission in respect of the details furnished
under sub-section (2) shall be allowed after furnishing of the return under section
39 for the month of September following the end of the financial year to which such
details pertain, or furnishing of the relevant annual return, whichever is earlier.
1
[Rule 60. Form and manner of ascertaining details of inward supplies.-
(1) The details of outward supplies furnished by the supplier in FORM GSTR-
1 3[or FORM GSTR-1A] or using the IFF shall be made available electronically to
the concerned registered persons (recipients) in Part A of FORM GSTR-2A,
in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the
case may be
(2) 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.
(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 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
(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 common portal.
(7) An 2[auto-generated] statement containing the details of input tax credit shall
be made available to the registered person in FORM GSTR-2B, for every month,
electronically through the common portal, and shall consist of -
(i) the details of outward supplies furnished by his supplier, other than a supplier
required to furnish return for every quarter under proviso to sub-section
(1)of section 39, in FORM GSTR-1, between the day immediately after the due
date of furnishing of FORM GSTR-1 for the previous month to the due date of
furnishing of FORM GSTR-1 for the month;
(ii) the details of invoices furnished by a non-resident taxable person in FORM
GSTR-5 and details of invoices furnished by an Input Service Distributor in his
return in FORM GSTR-6 and details of outward supplies furnished by his
supplier, required to furnish return for every quarter under proviso to sub-section
(1) of section 39, 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 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;
4
[(iia) the additional details or amendments in details of outward supplies
furnished by his supplier in FORM GSTR-1A filed between the day immediately
after the due date of furnishing of FORM GSTR-1 for the previous tax period
to the due date of furnishing of FORM GSTR-1 for the current tax period;]
(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.
(8) 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 details of outward supplies for the said month, in the IFF by a
registered person required to furnish return for every quarter under proviso to
sub-section (1) of section 39, or in FORM GSTR-1 by a registered person, other
than those required to furnish return for every quarter under proviso to sub-
section (1) of section 39, whichever is later;
(ii) in the third month of the quarter, a day after the due date of furnishing of
details of outward supplies for the said month, in FORM GSTR-1 by a registered
person required to furnish return for every quarter under proviso to sub-section
(1) of section 39.]
CITATIONS FOR RULE 60
1. Substituted vide Notification No. 82/2020-CT dated 10.11.2020 w.e.f.
01.01.2021 for
" Rule 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
Band Part C of FORM GSTR-2A, prepare such details as specified in subsection
(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 there in details of such other inward
supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-
section (5) of section 38 electronically in FORM GSTR-2 .
(3) 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 level.
(4) 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.
(5) 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.
(6) 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.
(7) 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.
(8) The details of inward supplies of goods or services or both furnished in FORM
GSTR-2 shall include the-
(a) invoice wise details of all inter-State and intra-State supplies received from
registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier."
2. Substituted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated
28.09.2022.
3. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.
4. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.