Section 60(8) in Punjab Goods and Services Tax Rules, 2017
(8)The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the -(a)invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;(b)import of goods and services made; and(c)debit and credit notes, if any, received from supplier.
