Rule 2 – Draft-Bills-Reports – Draft GST Return Rules – DRAFT – GOODS AND SERVICES TAX – RETURN RULES, 20- [September 2016] – Rule 2 – 2. Form and manner of furnishing details of inward supplies (1) Every registered taxable person required to furnish the details of inward supplies of goods and/or services received during a tax period under sub-section (2) of section 26 shall, on the basis of details contained in Part A of FORM GSTR-2A, prepare such details in the manner specified in sub-section (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 Board or Commissioner, after including therein details of such other inward supplies
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furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 7 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 by the deductor under section 37 furnished 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. 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 by an e-commerce operator under section 43C furnished in FORM GSTR-8 shall be m
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