Purpose of section 38 was that GSTR-2 must be furnished by the recipient of supplies after rectification of any errors found by him. But due to technical error, furnishing of GSTR-2 could not be implemented into the system. In place of furnishing of GSTR-2, GSTR-2A/2B are auto communicated to the recipient of supplies as per rule 60.

Rule 60(1) [from 01-01-2021]

The details of outward supplies furnished by the supplier in GSTR-1 or using the IFF

shall be made available electronically to the recipients in Part A of GSTR-2A, in GSTR-4A and in GSTR-6A.

Rule 60(4A) [Upto 31-12-2020]

The details of invoices furnished by an NRTP in GSTR-5 u/r 63

shall be made available to the recipient of credit in Part A of GSTR 2A electronically

and the said recipient may include the same in GSTR -2.

Rule 60(2) [from [01-01-2021]

The details of invoices furnished by an NRTP in GSTR-5 u/r 63

shall be made available to the recipient of credit in Part A of GSTR 2A electronically.

Rule 60(5) [Upto 31-12-2020]

The details of invoices furnished by an ISD in GSTR-6 u/r 65

shall be made available to the recipient of credit in Part B of GSTR 2A electronically and

the said recipient may include the same in GSTR-2.

Rule 60(3) [from [01-01-2021]

The details of invoices furnished by an ISD in GSTR-6 u/r 65

shall be made available to the recipient of credit in Part B of GSTR 2A electronically.

Rule 60(6) [Upto 31-12-2020]

The details of TDS, furnished by the deductor u/s 39(3) in GSTR-7

shall be made available to the deductee in Part C of GSTR-2A electronically and

the said deductee may include the same in GSTR-2.

Rule 60(4) [from [01-01-2021]

The details of TDS furnished by the deductor u/s 39(3) in GSTR-7

shall be made available to the deductee in Part C of GSTR-2A electronically.

Rule 60(7) [Upto 31-12-2020]

The details of TCS furnished by an ECO u/s 52 in GSTR-8

shall be made available to the concerned person in Part C of GSTR 2A electronically and

such person may include the same in GSTR-2.

Rule 60(5) [from [01-01-2021]

The details of TCS furnished by an ECO u/s 52 in GSTR-8

shall be made available to the concerned person in Part C of GSTR 2A electronically.

Rule 60(6) [from [01-01-2021]

The details of the IGST paid on the import of goods or goods brought in domestic Tariff Area from SEZ unit or a SEZ developer on a bill of entry

shall be made available in Part D of GSTR-2A electronically.

Rule 60(7) [WEF 01-01-2021]

An auto-drafted statement of ITC shall be made available to the RP in GSTR-2B, for every month and shall consist of

(i) details of outward supplies in monthly GSTR-1 between the day immediately after the due date of furnishing of GSTR-1 for the previous month to the due date of furnishing of GSTR-1 for the month;

(ii) the details of invoices furnished by a NRTP in GSTR-5 and an ISD in GSTR-6 and details of outward supplies furnished by his supplier in Quarterly GSTR-1 or using the IFF-

(a) for 1^st month of the quarter, between the day immediately after the due date of furnishing of 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 2^nd 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 3^rd 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;

(iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from SEZ unit or a SEZ developer on a bill of entry in the month.

It is a static statement and is available only once a month.

Form GSTR-2B consists of all documents filed by suppliers/ISD in their Form GSTR-1, 5 & 6, between the cut-off dates. It also consists of import data for the period which are received within 13 th of the succeeding month.

In case of monthly Form GSTR-1, the cut-off date is 00:00 hours on 12 th of the  month to 23:59 hours, on 11 th of the succeeding month.

Whereas for quarterly Form GSTR-1/IFF, Form GSTR-5 and Form GSTR-6,  the cut-off date is 00:00 hours on 14 th day of relevant month to 23:59 hours, on 13 th day of succeeding month.

Rule 60(8) [WEF 01-01-2021]

The Statement in GSTR-2B for every month shall be made available to the RP,-

(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 RP required to furnish return for every quarter under proviso to section 39(1) or in GSTR-1 by a RP, other than those required to furnish return for every quarter under proviso to section 39(1) 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 GSTR-1 by a RP required to furnish return for every quarter under proviso to section 39(1).

Ex

If a supplier opting for QRMP files an invoice dated 15 th July on 13 th August, it will get reflected in GSTR-2B of July (generated on 14 th August). If the document is filed on 14 th August, the document will be reflected in Form GSTR-2B of August (generated on 14 th September).

Section 38(1)

Every RP, other than an ISD or a NRTP or a person paying tax u/s 10 or 51 or 52,

shall verify, validate, modify or delete, if required, the details relating to outward supplies and CN or DN communicated u/s 37(1) and

may include therein, the details of inward supplies and CN or DN received by him that have not been declared by the supplier u/s 37(1).

to prepare the details of his inward supplies and CN or DN notes

Section 38(2) read with rule 60(1) [valid upto 31-12-2021]

RP, other than an ISD or a NRTP or a person paying tax u/s 10 or 51 or 52, or person referred to in section 14 of the IGST Act, 2017

shall furnish, electronically, the details of

inward taxable supplies, including

inward supplies under RCM and

inward supplies taxable under IGST Act or on which IGST is payable u/s 3 of the Customs Tariff Act, 1975, and

credit or debit notes received in respect of such supplies during a tax period

after the 10^th day but on or before the 15^th day of the month succeeding the tax period in GSTR-2.

1^st and 2^nd Proviso to Section 38(2)

Commissioner may by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein:

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.

Rule 60(8) [Upto 31-12-2021]

The details of inward supplies furnished in GSTR-2 shall include the-

(a) invoice wise details of all inter -State and intra-State supplies received from RP or URP;

(b) import of goods and services made; and

(c) debit and credit notes, if any, received from supplier.

Rule 60(3) [Upto 31.12.2021]

RP shall specify the inward supplies

in respect of which he is not eligible, either fully or partially, for ITC

in GSTR-2 where such eligibility can be determined at the invoice level.

Rule 60(4) [Upto 31-12-2021]

RP shall declare the quantum of ineligible ITC on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2.

Section 38(3)

The details of supplies modified, deleted or included by the recipient and furnished u/ss (2) shall be communicated to the supplier concerned in such manner and within such time as may be prescribed

Section 38(4)

The details of supplies modified, deleted or included by the recipient in the return furnished u/ss (2) or section 93(4) shall be communicated to the supplier concerned in such manner and within such time as may be prescribed.

Section 38(5)

RP, who has furnished the details u/ss (2) for any tax period and which have remained unmatched u/s 42 or 43,

shall, upon discovery of any error or omission therein, rectify such error or omission in the tax period during which such error or omission is noticed in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period

Time limit for rectification of inward supplies

Provided that no rectification of error or omission in respect of the details furnished u/ss (2) shall be allowed after furnishing of the return u/s 39 for the month of Sept following the end of the FY to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.

Rule 60(2) [upto 31-12-2021]

RP shall furnish the details, if any, required u/s 38(5) electronically in GSTR-2.