Section 38
Communication of details of inward supplies and input tax credit
GST
RETURNS
Section 38 of Central Goods And Services Tax Act, 2017
1[Communication of details of inward supplies and input tax credit.
38. (1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, and 2[a statement] containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed.
(2) The 3[statement referred in] sub-section (1) shall consist of
(a) details of inward supplies in respect of which credit of input tax may be available to the recipient; 4[****]
(b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, 5[including] on account of the details of the said supplies
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ct to such conditions and restrictions as may be prescribed; or
(vi) by such other class of persons as may be prescribed.]
6[(c) such other details as may be prescribed.]
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NOTES:-
1.
Substituted vide Section 104 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as,
“Furnishing details of inward supplies.
38. (1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or, section 51 or section 52, shall verify, validate, modify or delete, if required, the details relating to outward supplies and credit or debit notes communicated under sub-section (1) of section 37 to prepare the details of his inward supplies and credit or debit notes and may include therein, the details of inward supplies and credit or debit notes received by him in respect of such supplies that have not been declared by the supplier under sub-section
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furnishing such details for such class of taxable persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.
(3) The details of supplies modified, deleted or included by the recipient and furnished under sub-section (2) shall be communicated to the supplier concerned in such manner and within such time as may be prescribed.
(4) The details of supplies modified, deleted or included by the recipient in the return furnished under sub-section (2) or sub-section (4) of section 39 shall be communicated to the supplier concerned in such manner and within such time as may be prescribed.
(5) Any registered person, who has furnished the details under sub-section (2) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omi
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