(1) Every registered person, other than a person referredto in section 14 ofthe Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies ofgoods or services.or both received during a tax period under sub-section (2) of section 38 shall, on the basis ofdetails contained in Part A, Part B and Part C ofFORM GSTR-2A,prepare such details as specified in sub-section (1) ofthe said section and furnish the same in FORM GSTR-2electronically through the commonportal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, ifany, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shal! furnish the details, if any, required under sub-section (5) ofsection 38 electronically in FORM GSTR-2.
(3) ° The registered person shall specify the inward supplies in respect of which he isnot eligible, either fully or partially, for input tax credit in FORM GSTR-2 wheresucheligibility can be determinedat the invoicelevel.
(4) The registered person shall declare the quantumof ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determinedat 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-S5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2Aelectronically 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 underrule 65 shall be madeavailable to the recipient of credit in Part B of _.FORM GSTR 2A electronicallythrough, the common_portal and the said recipient may include the same in FORM GSTR-2.
(6) Thedetails 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-8shall be madeavailable to the concerned person in Part C of FORM GSTR 2Aelectronically through the commonportal 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 ofall inter-State and intra-State supplies received from registered personsor unregistered persons;
Reagent Usa, feat 30 FA 2017 634 (29)
(b) import of goodsandservices made; and
(c) debit and credit notes, if any, received from supplier.