Rule 60 of CGST Rules -Form and manner of furnishing details of inward supplies

Rule 60 of CGST Rules -Form and manner of furnishing details of inward supplies

(updated as on 15.11.2017)

(1) Every registeredperson, other than a person referred to in section 14 of the Integrated Goods and ServicesTax 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 detailscontained in Part A, Part Band Part C of FORM GSTR-2A, prepare such details asspecified in sub-section (1) of the said section and furnish the same in FORM GSTR-2electronically through the common portal, either directly or from a Facilitation Centrenotified by the Commissioner, after including therein 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 noteligible, either fully or partially, for input tax credit in FORM GSTR-2 where sucheligibility can be determined at the invoice level. (4) The registered person shall declare the quantum of ineligible input tax credit oninward supplies which is relatable to non-taxable supplies or for purposes other thanbusiness 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 inFORM GSTR-5under rule 63 shall be made available to the recipient of credit in Part A ofFORM GSTR 2A electronically through the common portal and the said recipient mayinclude the same in FORM GSTR-2 . (5) The details of invoices furnished by an Input Service Distributor in his return inFORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B ofFORM GSTR 2A electronically through the common portal and the said recipient mayinclude 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 ofFORM GSTR-2A electronically through the common portal and the said deductee mayinclude the same in FORM GSTR-2. (7) The details of tax collected at source furnished by an e-commerce operator undersection 52 in FORM GSTR-8 shall be made available to the concerned person in Part C ofFORM GSTR 2A electronically through the common portal and such person may includethe same in FORM GSTR-2. (8) The details of inward supplies of goods or services or both furnished in FORMGSTR-2 shall include the-

(a) invoice wise details of all inter-State and intra-State supplies received fromregistered persons or unregistered persons;

(b) import of goods and services made; and

(c) debit and credit notes, if any, received from supplier.

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CHAPTER VIII

RETURNS

Chapter VIIIof CGST Rules, 2017 consists of twenty six rules relating to RETURNRULES under the GST regime. All this rules are available for your ready reference. Rule 59 :Form and manner of furnishing details of outward supplies Rule 60 :Form and manner of furnishing details of inward supplies Rule 61 :Form and manner of submission of monthly return Rule 62 :Form and manner of submission of quarterly return by the compositionsupplier Rule 63 :Form and manner of submission of return by non-resident taxable person Rule 64 :Form and manner of submission of return by persons providing onlineinformation and database access or retrieval services Rule 65 :Form and manner of submission of return by an Input Service Distributor Rule 66 :Form and manner of submission of return by a person required to deduct tax at source Rule 67 : Form and manner of submission of statement of supplies through an e commerceoperator Rule 68 :Notice to non-filers of returns Rule 69 :Matching of claim of input tax credit Rule 70 :Final acceptance of input tax credit and communication thereof Rule 71 :Communication and rectification of discrepancy in claim of input tax credit andreversal of claim of input tax credit Rule 72 :Claim of input tax credit on the same invoice more than once Rule 73 :Matching of claim of reduction in the output tax liability Rule 74 :Final acceptance of reduction in output tax liability and communication thereof Rule 75 :Communication and rectification of discrepancy in reduction in output taxliability and reversal of claim of reduction Rule 76 :Claim of reduction in output tax liability more than once Rule 77 :Refund of interest paid on reclaim of reversals Rule 78 :Matching of details furnished by the e-Commerce operator with the detailsfurnished by the supplier Rule 79 :Communication and rectification of discrepancy in details furnished by the e commerce operator and the supplier Rule 80 :Annual Return Rule 81 :Final return Rule 82 :Details of inward supplies of persons having Unique Identity Number Rule 83 :Provisions relating to a goods and services tax practitioner Rule 84 :Conditions for purposes of appearance

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