Section 38 – Communication of Details of Inward Supplies
Section 38 of CGST Act, 2017 – Communication of Details of Inward Supplies Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Scope and Importance of Section 38 Section 38 governs the communication of inward supply details to the recipient under GST. This section is the legal foundation of auto-generated ITC statements such as GSTR-2B and directly impacts: Eligibility of Input Tax Credit (ITC) ITC restrictions and reversals Supplier-recipient reconciliation 2. Statutory Provision – Section 38(1) The details of outward supplies furnished by the supplier under Section 37, and such other supplies as may be prescribed, shall be communicated electronically to the recipient in such form and manner, and within such time, as may be prescribed. Such communication shall be subject to: Conditions Restrictions as prescribed under the Act and Rules. 3. Auto-Generated Inward Supply Statement Based on Se...