Rule 60 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 60 does not ask the recipient to file anything. It says how the details furnished by others reach the registered person: the supplier's outward supplies in FORM GSTR-2A, FORM GSTR-4A and FORM GSTR-6A, the details of non-resident, input service distributor, tax deduction and tax collection returns in the Parts of FORM GSTR-2A, and the auto-generated monthly statement of input tax credit in FORM GSTR-2B.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
The details of outward supplies a supplier furnishes in FORM GSTR-1, FORM GSTR-1A or the IFF are made available to recipients in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A. An auto-generated statement of input tax credit is made available in FORM GSTR-2B for every month (sub-rule (7)), consisting of the items listed in clauses (i) to (iii), and sub-rule (8) fixes when it is made available.
The section behind the rule
Rule 60 belongs with the sections on returns and on matching of details, and is the other half of rule 59: what one person furnishes under rule 59, another sees under rule 60. For the restricted-credit condition that depends on these statements, see section 38 and section 16(2)(ba): the restricted credit condition and rule 36(4): why ITC is allowed only as per GSTR-2B. If you reconcile your purchase register to these statements, our input tax credit reconciliation service can take it over.
The rule was substituted by Notification No. 82/2020 - CT dated 10.11.2020, with effect from 01.01.2021, as the footnote records. The earlier text quoted in the footnote is not law and is not used here.
Sub-rule (1): outward supplies to the recipient
"The details of outward supplies furnished by the supplier in FORM GSTR-1 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." The words "or FORM GSTR-1A" were inserted by Notification No. 12/2024 - CT dated 10.07.2024.
Sub-rule (2): non-resident taxable person
The details of invoices furnished by a 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". See rules 63 and 64.
Sub-rule (3): Input Service Distributor
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". See rules 65 and 66.
Sub-rule (4): tax deducted at source
The details of tax deducted at source furnished by the deductor under section 39(3) in FORM GSTR-7 "shall be made available to the deductee in Part C of FORM GSTR-2A".
Sub-rule (5): tax collected at source
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". See rules 67 and 78.
Sub-rule (6): imports and Special Economic Zones
The details of the integrated tax paid on the import of goods, or goods brought in the domestic Tariff Area from a 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".
Sub-rule (7): FORM GSTR-2B
"An 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 -"
| Clause | What it consists of |
|---|---|
| (i) | The details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under the proviso to section 39(1), in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month and the due date of furnishing FORM GSTR-1 for the month |
| (ii) | The details of invoices furnished by a non-resident taxable person in FORM GSTR-5, of invoices furnished by an Input Service Distributor in FORM GSTR-6, and of outward supplies furnished by a quarterly-return supplier in FORM GSTR-1 or using the IFF, by month of the quarter as set out in sub-clauses (a), (b) and (c) |
| (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 FORM GSTR-1 for the previous tax period and the due date of furnishing 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 a Special Economic Zone unit or developer, on a bill of entry in the month |
Clause (ii) divides the quarterly supplier's details across the three months of the quarter. For the first month: from the day after the due date of FORM GSTR-1 for the preceding quarter to the due date of furnishing details using the IFF for the first month. For the second month: from the day after that due date to the due date of furnishing details using the IFF for the second month. For the third month: from the day after the due date of the second month's IFF to the due date of FORM GSTR-1 for the quarter. The "auto-generated" wording was substituted for "auto-drafted" by Notification No. 19/2022 - CT dated 28.09.2022, with effect from 01.10.2022; clause (iia) was inserted by Notification No. 12/2024 - CT dated 10.07.2024.
Sub-rule (8): when FORM GSTR-2B is made available
"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."
The due dates themselves are not in the rule, and are not stated here.
Where each item appears
| Source | Return furnished by | Where the recipient sees it | Sub-rule |
|---|---|---|---|
| Outward supplies | Supplier | Part A of FORM GSTR-2A, FORM GSTR-4A, FORM GSTR-6A | (1) |
| Invoices | Non-resident taxable person (FORM GSTR-5) | Part A of FORM GSTR-2A | (2) |
| Invoices | Input Service Distributor (FORM GSTR-6) | Part B of FORM GSTR-2A | (3) |
| Tax deducted at source | Deductor (FORM GSTR-7) | Part C of FORM GSTR-2A | (4) |
| Tax collected at source | E-commerce operator (FORM GSTR-8) | Part C of FORM GSTR-2A | (5) |
| Integrated tax on imports and from a Special Economic Zone | Bill of entry | Part D of FORM GSTR-2A | (6) |
| Statement of input tax credit | Auto-generated | FORM GSTR-2B, every month | (7), (8) |
Who does what
| Who | What | Rule |
|---|---|---|
| Common portal | Makes the supplier's details available to recipients in FORM GSTR-2A, FORM GSTR-4A, FORM GSTR-6A | 60(1) to (6) |
| Common portal | Makes an auto-generated statement of input tax credit available in FORM GSTR-2B for every month | 60(7) |
| Common portal | Makes FORM GSTR-2B available a day after the due date of outward supplies details, as sub-rule (8) fixes | 60(8) |
| Registered person (recipient) | Receives the statements; the rule imposes no filing duty on him | 60 |
A worked example
Skyline Components, an invented monthly filer, buys from Orion Metals, an invented supplier who files FORM GSTR-1 monthly, and from Pioneer Tools, an invented supplier who is a quarterly filer using the IFF in the first two months. Orion's FORM GSTR-1 for a month is furnished before its due date; under sub-rule (7)(i) it appears in Skyline's FORM GSTR-2B for the month if it falls between the day after the previous month's due date and the due date for the month. Pioneer's first-month IFF details are covered by clause (ii)(a). If Pioneer later amends in FORM GSTR-1A before filing FORM GSTR-3B, the amendments appear under clause (iia) in the period the clause fixes.
Skyline also bought goods imported on a bill of entry; the integrated tax paid on that bill of entry appears under clause (iii) and in Part D of FORM GSTR-2A.
Points to watch
- The cut-off is the due date. Clause (i) takes details furnished between two due dates, so late filing by a supplier moves the details to a later month's statement.
- Quarterly suppliers are treated separately in clause (ii).
- Different Parts, different sources. Parts A to D of FORM GSTR-2A come from different returns.
- No filing duty. Rule 60 makes details available; it does not ask the recipient to file.
- Reading across rules. Whether credit may be taken on the basis of the statement is for the rules on credit; see rule 36(4) and the section 38 post linked above.
Need help reconciling to FORM GSTR-2B?
Purchase registers rarely match the statement on first pass. We match your books to the statement month by month, identify supplier filing gaps and set out what needs follow-up before you file. See our input tax credit reconciliation service.
Key takeaways
- Rule 60(1): supplier details furnished in FORM GSTR-1, FORM GSTR-1A or the IFF are made available in FORM GSTR-2A, FORM GSTR-4A and FORM GSTR-6A.
- Rule 60(2) to (6): FORM GSTR-5, FORM GSTR-6, FORM GSTR-7, FORM GSTR-8 and import details are made available in Parts A to D of FORM GSTR-2A.
- Rule 60(7): FORM GSTR-2B is an auto-generated statement for every month with the contents in clauses (i) to (iii).
- Rule 60(8): FORM GSTR-2B is made available a day after the due date of outward supplies details, as the sub-rule fixes.
- The rule gives no due dates.
Read next
- Rule 59 of the CGST Rules, 2017: form and manner of furnishing details of outward supplies
- Rule 61 of the CGST Rules, 2017: form and manner of furnishing of return
- Section 38 and section 16(2)(ba): the restricted credit condition
- Rule 36(4): why ITC is allowed only as per GSTR-2B
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.