CGST Rule 60: Form and Manner of Furnishing Details of Inward Supplies

Provisions under Rule 60 of CGST Rules, 2017 relating to “Form and Manner of Furnishing Details of Inward Supplies”:

CGST Rule 60: Form and Manner of Furnishing Details of Inward Supplies (Chapter VIII: Returns) [*1&2]

(1) The details of outward supplies furnished by the supplier in FORM GSTR 1 or FORM GSTR-1A [*4(a)] 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 auto-generated [*3] 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;

(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; [*4(b)]

(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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 60 introduced vide Notification 10/2017, effective 01/07/2017.

2. Rule 60 substituted from 01/01/2021 vide Notification 82/2020. Please refer Notification 10/2017 for text thereof before substitution.

3. In sub-rule (7), the text “auto-drafted” substituted with the text “auto-generated” from 01/10/2022 vide Notification 19/2022.

4. Amendments from 10/07/2024 vide Notification 12/2024:

(a) In sub-rule (1), the text “or FORM GSTR-1A” inserted after the text “FORM GSTR-1”; and

(b) In sub-rule (7), clause (iia) inserted.