Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 60, verbatim (show)
Rule 60
1[Rule 60. Form and manner of ascertaining details of inward supplies.-
(1) The details of outward supplies furnished by the supplier in FORM GSTR-1 3[or FORM GSTR-1A] or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the case may be .
(2) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal.
(3) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal.
(4) The details 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
(5) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal.
(6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common portal.
(7) An 2[auto-generated] statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of -
(i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1)of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month;
(ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5 and details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 and details of outward supplies furnished by his supplier, required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1 or using the IFF, as the case may be, -
(a) for the first month of the quarter, between the day immediately after the due date of furnishing of FORM 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 the second 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 the third 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;
4[(iia) the additional details or amendments in details of outward supplies furnished by his supplier in FORM GSTR-1A filed between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous tax period to the due date of furnishing of FORM GSTR-1 for the current tax period;]
(iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month.
(8) The Statement in FORM GSTR-2B for every month shall be made available to the registered person,-
(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 registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39, or in FORM GSTR-1 by a registered person, other than those required to furnish return for every quarter under proviso to sub-section (1) of section 39, 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 FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39.]
1. Substituted vide Notification No. 82/2020-CT dated 10.11.2020 w.e.f. 01.01.2021 for
" Rule 60. Form and manner of furnishing details of inward supplies .-(1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part Band Part C of FORM GSTR-2A, prepare such details as specified in subsection (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 Commissioner, after including there in details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2 .
(3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit 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 .
(4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically 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 under rule 65 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 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-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal 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 of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier."
2. Substituted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022.
3. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.
4. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.
60(1)Supplier outward details
in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6ARule 60(1)
GSTR-1, GSTR-1A and IFF details are made available to the concerned registered recipients. The applicable destination form and common-portal electronic availability are specified separately from credit eligibility.
Questions to answer on the file5 questions
60(2)Non-resident invoices
The details of invoices furnished by an non-resident taxable personRule 60(2)
The GSTR-5 invoices under Rule 63 reach the credit recipient in Part A of GSTR-2A. Availability is electronic through the common portal.
Questions to answer on the file5 questions
60(3)Distributor invoices
in Part B of FORM GSTR 2A electronically through the common portalRule 60(3)
GSTR-6 invoices under Rule 65 reach the credit recipient through the specified statement part. This distributor route is distinct from the supplier-return route.
Questions to answer on the file5 questions
60(4)Deducted tax
shall be made available to the deductee in Part C of FORM GSTR-2ARule 60(4)
The deductor’s GSTR-7 details under section 39(3) reach the deductee. They use the common portal’s electronic statement route.
Questions to answer on the file5 questions
60(5)Collected tax
The details of tax collected at source furnished by an e-commerce operatorRule 60(5)
GSTR-8 details under section 52 reach the concerned person in Part C of GSTR-2A. This is the operator’s tax-collection reporting route.
Questions to answer on the file5 questions
60(6)Bill-of-entry tax
shall be made available in Part D of FORM GSTR-2A electronicallyRule 60(6)
The specified integrated tax on imported goods or goods entering the Domestic Tariff Area from an SEZ unit or developer reaches Part D. The route uses bill-of-entry details rather than supplier outward-return details.
Questions to answer on the file6 questions
Sub-rule (7)
60(7)(i)-(ii)Monthly GSTR-2B windows
between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous monthRule 60(7)(i)-(ii)
Ordinary monthly supplier details use successive monthly GSTR-1 due-date boundaries. Non-resident, distributor and quarterly-supplier details follow the stated quarter-month windows. These move from the preceding quarter’s GSTR-1 boundary through the successive IFF boundaries to the quarter’s GSTR-1 boundary.
Questions to answer on the file6 questions
60(7)(iia)-(iii)Amendments and goods-import entries
the additional details or amendments in details of outward supplies furnished by his supplier in FORM GSTR-1ARule 60(7)(iia)-(iii)
GSTR-1A entries use the stated previous-to-current tax-period GSTR-1 due-date window. The specified bill-of-entry integrated-tax details relate to the month. Neither entry route itself determines all credit conditions.
Questions to answer on the file5 questions
60(8)Statement publication
a day after the due date of furnishing of details of outward suppliesRule 60(8)
For the first and second quarter months, publication follows the later applicable IFF or monthly GSTR-1 due date. For the third month, it follows the quarterly GSTR-1 due date. These are statement-availability timings.
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Monthly auto-generated GSTR-2B statement 60(7)
Questions to answer on the file6 questions
NRTP ISD and quarterly source inclusion windows 60(7)(ii)
Questions to answer on the file9 questions
Bill-of-entry IGST details in monthly GSTR-2B 60(7)(iii)
Questions to answer on the file4 questions
First-two-month GSTR-2B publication date 60(8)(i)
Questions to answer on the file4 questions
Third-month GSTR-2B publication date 60(8)(ii)
Questions to answer on the file3 questions
Frequently asked questions
Does an entry establish all input-credit conditions?
Statement availability does not itself establish eligibility, supplier tax payment or complete reconciliation. The separate credit requirements remain to be examined.
Rule 60(1); 60(7)
Where do GSTR-1A details enter the framework?
Sub-rule (1) includes them in the supplier-to-recipient statement route. Sub-rule (7)(iia) separately states their GSTR-2B inclusion window.
Rule 60(1); 60(7)(iia)
When is GSTR-2B made available?
The first and second quarter months use a day after the later applicable IFF or monthly GSTR-1 due date. The third month uses a day after the quarterly GSTR-1 due date.
Rule 60(8)
Amendment history
The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted vide Notification No. 82/2020-CT dated 10.11.2020 w.e.f. 01.01.2021 for[2] |
| 2 | Substituted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022.[3] |
| 3 | Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.[4] |
| 4 | Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.[4] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 59 | this provision requires Rule 59 | 60(1) "FORM GSTR-1" |
| Rule 63 | this provision requires Rule 63 | 60(2) "under rule 63" |
| Rule 65 | this provision requires Rule 65 | 60(3) "under rule 65" |
| Section 39 of the CGST Act, 2017 | this provision requires Section 39 of the CGST Act, 2017 | 60(4) "sub-section (3) of section 39" |
| Section 52 of the CGST Act, 2017 | this provision requires Section 52 of the CGST Act, 2017 | 60(5) "under section 52" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (2)
| Number | Date | Subject |
|---|---|---|
| Circular No. 15/15/2017-GST | 6 November 2017 | Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively. |
| Circular No. 7/07/2017-GST | 1 September 2017 | System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding. |
Notifications (6)
| Number | Date | Subject |
|---|---|---|
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 19/2022-Central Tax | 28 September 2022 | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. |
| Notification No. 40/2021-Central Tax | 29 December 2021 | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. |
| Notification No. 82/2020-Central Tax | 10 November 2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 79/2020-Central Tax | 15 October 2020 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of Rule 60 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- No silent question is replaced by a firm-policy fact; external legal prescriptions remain dependencies.
See also
- Rule 59 of the CGST Rules, 2017: form and manner of furnishing details of outward supplies
- Rule 63 of the CGST Rules, 2017: form and manner of submission of return by non-resident taxable person
- Rule 65 of the CGST Rules, 2017: form and manner of submission of return by an Input Service Distributor
- Section 39 of the CGST Act, 2017: furnishing of returns
- Section 52 of the CGST Act, 2017: collection of tax at source
References
- Central Board of Indirect Taxes and Customs. "Rule 60. Form and manner of ascertaining details of inward supplies". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
- Notification No. 82/2020-Central Tax, dated 10 November 2020: Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. Cited in CBIC footnote 1.
- Notification No. 19/2022-Central Tax, dated 28 September 2022: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. Cited in CBIC footnote 2.
- Notification No. 12/2024-Central Tax, dated 10 July 2024: Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. Cited in CBIC footnotes 3 and 4.
External links
- CGST Rules, 2017, Rule 60 on the CBIC tax information portal