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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Input Tax Credit and Computation of GST Liability

Under section 38 of the CGST Act, 2017, the details of outward supplies furnished by suppliers under section 37(1), together with an auto-generated statement of input tax credit, are made available to the recipient. In which manner is this done?

The details of outward supplies and the auto-generated ITC statement are made available electronically to the recipient, in the form and manner, within the time, and subject to the conditions and restrictions that are prescribed under the rules.

  1. AElectronically, in such form and manner and within such time as may be prescribedCorrect
  2. BBy registered post sent by the proper officer to every recipient
  3. COnly on a written request made by the recipient to the jurisdictional officer
  4. DThrough a physical notice displayed at the GST Seva Kendra

Explanation

Section 38(1) says the details and the auto-generated statement shall be made available electronically to the recipients in such form and manner, within such time and subject to such conditions as prescribed. The other options describe modes that the section does not provide for.

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