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CS Executive · Tax Laws and Practice · Input Tax Credit and Computation of GST Liability

Under the CGST Act, 2017, the details of outward supplies furnished by suppliers under section 37(1) are made available electronically to the recipient in which manner?

The details are made available electronically to the recipient in the prescribed form and manner, within the prescribed time, and subject to prescribed conditions and restrictions. The recipient need not request them or file a return first, because the law provides for automatic electronic communication.

  1. AOnly on a written request made by the recipient to the proper officer
  2. BIn a form, manner and time, and subject to conditions, as may be prescribedCorrect
  3. COnly after the recipient files his own return for the month
  4. DBy post from the jurisdictional tax authority at the end of the financial year

Explanation

Section 38(1) provides that the outward supply details and an auto-generated statement of input tax credit are made available electronically to recipients in such form and manner, within such time and subject to such conditions and restrictions as may be prescribed. No request or prior return filing by the recipient is required, so the other options are wrong.

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