Form and manner of ascertaining details of inward supplies
Rule 60 of the CGST Rules
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GSTR-2B, the auto-drafted statement, is generated for each recipient from the suppliers’ GSTR-1, IFF, GSTR-5, GSTR-6, TDS and TCS returns and the ICEGATE import data. It is what fixes the credit a recipient may claim under section 16(2)(aa) and (ba).
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The exact words of the law
4,603 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 .]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2024-07-10 · Inserted
12/2024-CTdated
Inserted vide Notification No. 12/2024 – CT dated 10.07.2024.
2024-07-10 · Inserted
12/2024-CTdated
Inserted vide Notification No. 12/2024 – CT dated 10.07.2024.
2022-10-01 · Substituted
19/2022-CTdated
Substituted (w.e.f. 01.10.2022) vide Notification No. 19/2022 – CT dated 28.09.2022.
2021-01-01 · Substituted
82/2020-CTdated10
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
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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