How should the assesse disclose the details of inward supplies on which he wishes to avail input tax credit?

1. In FORM GSTR-2, against each inward supply at invoice level, the assesse has to state whether he is fully eligible, partially eligible or not eligible for availing credit on such inward supply.
2. Further, in case invoice level details cannot be mentioned, the assesse can specify the quantum of ineligible input tax credit on inward supplies, which are relatable to non-taxable supplies or for purpose other than business.
3. Also he has the option to accept, reject, modify or do nothing regarding an input tax credit.

(ICAI FAQ PUBLICATION 06-09-2017 -: Returns : FAQ NO. 14)