CGST Rules, 2017

Rule 59 – Form and manner of furnishing details of outward supplies
Rule 60 – Form and manner of furnishing details of inward supplies
Rule 61 – Form and manner of submission of monthly return
Rule 61A – Manner of opting for furnishing quarterly return
Rule 62 – Form and manner of submission of quarterly return by the composition supplier
Rule 63 – Form and manner of submission of return by non-resident taxable person
Rule 64 – Form and manner of submission of return by persons providing online information and database access or retrieval services
Rule 65 – Form and manner of submission of return by an Input Service Distributor
Rule 66 – Form and manner of submission of return by a person required to deduct tax at source
Rule 67 – Form and manner of submission of statement of supplies through an ecommerce operator
Rule 67A – Manner of furnishing of return or details of outward supplies by short messaging service facility
Rule 68 – Notice to non-filers of returns
Rule 69 – Matching of claim of input tax credit
Rule 70 – Final acceptance of input tax credit and communication thereof
Rule 71 – Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Rule 72 – Claim of input tax credit on the same invoice more than once
Rule 73 – Matching of claim of reduction in the output tax liability
Rule 74 – Final acceptance of reduction in output tax liability and communication thereof
Rule 75 – Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Rule 76 – Claim of reduction in output tax liability more than once
Rule 77 – Refund of interest paid on reclaim of reversals
Rule 78 – Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Rule 79 – Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier
Rule 80 – Annual return
Rule 81 – Final return
Rule 82 – Details of inward supplies of persons having Unique Identity Number
Rule 83 – Provisions relating to a goods and services tax practitioner
Rule 83A – Examination of Goods and Services Tax Practitioners
Rule 83B – Surrender of enrolment of goods and services tax practitioner
Rule 84 – Conditions for purposes of appearance

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