As per section 38(1), every registered person other than the following shall verify, validate, modify or delete, if required the details relating to outward supplies and credit or debit notes communicated u/s 37(1) to prepare the details of inwards supplies and credit or debit notes.
- Input service distributor or ISD
- Nonresident taxable persons
- A person paying tax under composition scheme
- A person liable to deduct tax at source
- A person liable to collect tax at source
- A supplier of online information and database access or retrieval service.
These taxpayers other than those as specified above shall furnish under section 38(2) electronically the details of inwards supplies of taxable goods or services or both after the 10th day but on or before the 15th day of the month succeeding the tax period. These details also include followings;
- Inward supplies of goods or services or both on which the tax is payable on reverse charge basis under this act; and
- Inward supplies of goods or services or both taxable under the integrated goods and services tax act or on which IGST is payable u/s 3 of the customs tariff act,1975.
The Commissioner has power to extend the above specified time limit for furnishing details for inward supplies of goods and services.
If any modification or deletion or addition has been carried out by the recipient, it shall be communicated to the supplier concerned.
Rectification of errors or omissions in return of inward supplies
If any error or omission exists after furnishing details of inwards supplies or after modifications, deletions or additions, then it can be rectified before the time limit allowed. If such rectification resulted in any tax liability and interest, it shall be paid by the person responsible for filing return of inwards supplies.
However, such correction is not permitted after the date of filing the annual return or before the due date for filing the returns for the month of September of the following financial year to which the details pertain, whichever is earlier.
Forms prescribed for filing GST return for inwards supplies
For filing inwards supplies of goods or services or both, two forms are prescribed, GSTR-2 and GSTR-2A.
When supplier files return for outward supplies of goods or services or both in form GSTR-1, the recipient can see it in GSTR-2A as its auto populated from the GSTR-1.
GSTR-2A form has two most important parts, part A for input tax credit distributed by regular registered supplier and part B for input tax credit distributed by input service distributor, tax deducted at source (TDS) and tax collected at source (TCS).
Form GSTR-2 has been suspended for the time being.
After the 10th of each month, as a recipient you need to download and verify details in GSTR-2A. If any input tax credit considered by you is not reflecting in GSTR-2A, then you can add details of the invoice to it. This means, as a recipient of goods and services, you must ensure that all inwards supplies on which you have availed ITC has been uploaded to GSTR-2A.