The details regarding inward supplies will be auto-populated from GSTR-2A. However, the recipient can modify/delete/add the details of inward supply. Key points to be disclosed are as follows:-
Details of inward supplies from registered persons and unregistered persons
Details of debit notes/ credit notes issued by the suppliers to the person.
Details of inward supplies attracting reverse charge.
Details of goods, capital goods and services procured from outside India. Further, the details of total eligible input tax credit and input tax credit available in the current tax period shall also be disclosed.
Specify the inward supplies on which he is not eligible, either fully or partially, for input tax credit for each invoice.
Specify the quantum of ineligible input tax credit on inward supplies, which are relatable to non-taxable supplies or for purpose other than business, which cannot be determined invoice level.
Supplies received from composition taxable person, unregistered persons and other exempt/nil/non-GST supplies shall be reported separately.
Input tax credit received from ISD, TDS credit and TCS credit.
Input tax credit received on an invoice on which partial credit was claimed earlier.
Where there is liability to pay tax under reverse charge mechanism even though the invoice has not been received.
Where tax has already been paid under reverse charge mechanism in the earlier period but invoice has been received in the current tax period.
Input tax credit reversed along with the reason for such reversal.
HSN Summary of Inward Supplies
(ICAI FAQ PUBLICATION 06-09-2017 -: Returns : FAQ NO. 11)