Summary of Inward Supplies Report
Overview
The Summary of Inward Supplies Report provides a detailed listing of all purchases and bills received from suppliers with complete GST breakdowns. This report is essential for tracking input tax credit (ITC) and preparing GSTR-2 data for GST filing.
When to Use This Report
Use this report when you need to:
- Claim input tax credit (ITC) on purchases
- Verify supplier GST payments and compliance
- Reconcile purchase tax amounts with supplier invoices
- Prepare data for GSTR-2B reconciliation
- Track supplier-wise purchase patterns
- Generate audit documentation for purchases
How to Run the Report
Step 1: Navigate to Tax Reports
Access through main navigation: Reports → Tax Reports
The Tax Reports dashboard displays all available tax report cards.
Step 2: Select Report Type
Click on the Summary of Inward Supplies (SO) card or select "Summary of Inward Supplies" from the Reports dropdown menu.
The report interface opens with filter controls at the top.
Step 3: Select Time Period
Available Period Filters:
Month Filter:
- Click the Month dropdown
- Select the specific month you want to analyze
- System sets date range for the selected month
Quarters Filter:
- Click the Quarters dropdown
- Select fiscal quarter: Q1, Q2, Q3, or Q4
- Useful for quarterly ITC reconciliation
Date Display: Shows the active period: Date: 01-09-2025 - 30-09-2025
Step 4: Run Report
Click the Run Report button (teal colored, top right).
The system generates a detailed listing of all purchase bills for the selected period.
Understanding the Report
Report Structure
The Inward Supplies Report displays data in a paginated table with these columns:
| Column | Description | Purpose |
|---|---|---|
| Supplier Name | Name of the vendor/supplier | Identifies who you purchased from |
| Bill Number | Supplier's invoice/bill number | Reference for tracking and reconciliation |
| Date | Bill date | Transaction date for period filtering |
| Basic Amount | Taxable value (before GST) | Base value on which tax calculated |
| CGST | Central GST paid | Input tax credit eligible (intrastate) |
| SGST | State GST paid | Input tax credit eligible (intrastate) |
| IGST | Integrated GST paid | Input tax credit eligible (interstate) |
| Total Tax | Sum of all GST components | Total ITC available from this bill |
| Grand Total | Basic amount + all taxes | Total amount payable to supplier |
Field Definitions
Supplier Name
The business name of the vendor from whom goods or services were purchased.
Key Points:
- Must be a registered supplier in your system
- Name should match supplier's GSTIN registration
- Used for grouping purchases by vendor
Bill Number
The invoice or bill number issued by the supplier.
Characteristics:
- Clickable link to view full bill details
- Unique identifier for each purchase transaction
- Can include supplier's numbering format (DN-1003, Bill-Ritik-007, etc.)
Date
The date on which the supplier issued the bill.
Important Notes:
- Format: MM/DD/YYYY (e.g., 9/30/2025)
- Used for period-based filtering
- Should match the date on supplier's invoice
- Relevant for ITC claiming timelines
Basic Amount
The taxable value of goods or services before adding any GST.
Calculation:
- Sum of all line items in the bill
- After any trade discounts but before GST
- Base amount for tax calculation
- May include freight or other charges if taxable
Example: If Basic Amount is ₹2,000.00 and tax rate is 18%, then tax = ₹360.00
Tax Amount Fields
CGST (Central GST)
Central Government's share of GST on intrastate purchases:
- Applied when supplier and buyer are in the same state
- Rate is half of total GST (e.g., 9% for 18% total GST)
- Eligible for input tax credit
- Paid to Central Government
SGST (State GST)
State Government's share of GST on intrastate purchases:
- Applied when supplier and buyer are in the same state
- Equal to CGST rate (e.g., 9% SGST + 9% CGST = 18% total)
- Eligible for input tax credit
- Paid to State Government
IGST (Integrated GST)
Full GST on interstate purchases:
- Applied when supplier and buyer are in different states
- Single tax component (no CGST/SGST split)
- Common rates: 5%, 12%, 18%, 28%
- Eligible for input tax credit
- Paid to Central Government
Key Rule: A bill will have either IGST (interstate) OR CGST+SGST (intrastate), never both.
Total Tax
Sum of all GST components on the bill:
Formula:
- For Intrastate: Total Tax = CGST + SGST
- For Interstate: Total Tax = IGST
Significance:
- Total input tax credit available from this bill
- Can be claimed in GST returns (subject to conditions)
- Must match supplier's invoice tax amount
Grand Total
The final amount payable to the supplier including all taxes:
Formula: Grand Total = Basic Amount + Total Tax
Example:
- Basic Amount: ₹2,000.00
- CGST: ₹0.00
- SGST: ₹0.00
- IGST: ₹360.00
- Grand Total: ₹2,360.00
Reading the Report Data
Example Interpretation
Looking at sample data from the report:
Transaction 1: Envogue, DN-1003
- Basic Amount: ₹2,000.00
- CGST: ₹0.00, SGST: ₹0.00, IGST: ₹360.00
- Total Tax: ₹360.00
- Grand Total: ₹2,360.00
What this means:
- Interstate purchase from Envogue
- Taxable value was ₹2,000
- 18% IGST applied (₹360)
- ITC of ₹360 can be claimed
- Total amount paid/payable: ₹2,360
Transaction 2: Murli, Bill-Ritik-007
- Basic Amount: ₹26,01,000.00
- CGST: ₹0.00, SGST: ₹0.00, IGST: ₹4,68,180.00
- Total Tax: ₹4,68,180.00
- Grand Total: ₹30,69,180.00
What this means:
- High-value interstate purchase
- 18% IGST charged on ₹26,01,000
- Significant ITC available (₹4,68,180)
- Ensure GSTR-2B shows this for claiming ITC
Common Use Cases
Input Tax Credit Reconciliation
When verifying ITC eligibility:
- Run report for the relevant month
- Check GSTR-2B data against this report
- Identify any mismatches in supplier GSTIN or amounts
- Ensure all eligible ITC is claimed in GSTR-3B
- Follow up with suppliers for any missing invoices
Supplier Payment Verification
To track amounts due to suppliers:
- Filter report by specific supplier if needed
- Match Grand Total with payment records
- Identify unpaid bills
- Cross-verify bill numbers with supplier statements
Purchase Analysis
For procurement insights:
- Generate reports for different periods
- Compare supplier-wise purchase volumes
- Analyze tax burden by transaction type
- Identify high-value purchase patterns
Pagination and Navigation
The report displays multiple records across pages:
Page Controls:
- Numbered page buttons at bottom (1, 2, 3...)
- "Go to page" dropdown for quick navigation
- Current page highlighted in teal
Tip: For large datasets spanning multiple pages, use export functionality to analyze complete data in Excel.
Best Practices
ITC Claiming Best Practices
- Run this report monthly before filing GSTR-3B
- Cross-match with GSTR-2B data from GST portal
- Verify supplier GSTIN is valid and active
- Ensure bill dates are within ITC claiming limits
- Keep exported reports for audit documentation
- Follow up on any missing supplier invoices in GSTR-2B
Reconciliation Tips
- Sort by supplier name to group purchases
- Check for duplicate bill numbers
- Verify tax rates match HSN/SAC codes
- Ensure interstate vs intrastate classification is correct
- Flag any zero-tax transactions for review
- Match grand totals with accounts payable records
Troubleshooting
Missing Purchase Bills
Issue: Expected bills not showing in report
Solutions:
- Verify bill date is within selected period
- Check bill status is "Approved" or "Completed"
- Ensure supplier has valid GSTIN entered
- Confirm bill was not accidentally cancelled
Incorrect Tax Calculations
Issue: Tax amounts don't match supplier invoice
Solutions:
- Verify place of supply matches supplier state
- Check that correct tax rates applied to items
- Ensure HSN/SAC codes are accurate
- Review reverse charge applicability if any
- Verify if bill includes exempt or zero-rated items
Duplicate Entries
Issue: Same bill appearing multiple times
Solutions:
- Check if bill was edited and re-approved
- Verify bill number uniqueness per supplier
- Contact support if genuine duplicate exists
- Review bill creation/import process
Related Reports
- Summary of Outward Supplies - Sales invoices and output tax
- Tax Summary - Net tax liability calculation
- Purchase Reports - Detailed purchase analysis
- Bills - Bill management module
Export and Compliance
Export Options
The report can be exported for:
- GSTR-2B reconciliation in Excel
- ITC claim documentation
- Supplier payment planning
- Internal audit requirements
- Accounts payable verification
Compliance Notes
ITC Claiming Rules:
- ITC can be claimed only if invoice appears in GSTR-2B
- Supplier must have filed their GSTR-1
- Time limit for ITC claim: Earlier of (a) Due date of September return of next FY or (b) Annual return filing date
- Payment to supplier must be made within 180 days for ITC eligibility
Need help? Contact support at support@bizconnekt.com