Chapter 8 Returns Rules (Rule 59 to 84)

Rule 59 GST - Form and manner of furnishing details of outward supplies

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Rule 60 GST - Form and manner of furnishing details of inward supplies

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Rule 61 GST - Form and manner of submission of monthly return

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Rule 62 GST - Form and manner of submission of quarterly return by the composition supplier

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Rule 63 GST - Form and manner of submission of return by non-resident taxable person

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Rule 64 GST - Form and manner of submission of return by persons providing online information

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Rule 65 GST - Form and manner of submission of return by an Input Service Distributor

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Rule 66 GST - Form and manner of submission of return by a person required to deduct tax at source

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Rule 67 GST - Form and manner of submission of statement of supplies through an e-commerce operator

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Rule 68 GST - Notice to non-filers of returns

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Rule 69 GST - Matching of claim of input tax credit

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Rule 70 GST - Final acceptance of input tax credit and communication thereof

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Rule 71 GST - Communication and rectification of discrepancy in claim & reversal of input tax credit

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Rule 72 GST - Claim of input tax credit on the same invoice more than once

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Rule 74 GST - Final acceptance of reduction in output tax liability and communication thereof

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Rule 75 GST - Communication and rectification of discrepancy in reduction in output tax liability

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Rule 76 GST - Claim of reduction in output tax liability more than once

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Rule 77 GST - Refund of interest paid on reclaim of reversals

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Rule 78 GST - Matching of details furnished by e-Commerce operator with detail furnished by supplier

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Rule 79 GST - Communication and rectification of discrepancy in details furnished by e-Commerce

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Rule 80 GST - Annual return

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Rule 81 GST - Final return left arrow to signify that you are on this page You are here

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Rule 82 GST - Details of inward supplies of persons having Unique Identity Number

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Rule 83 GST - Provisions relating to a goods and services tax practitioner

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Rule 84 GST - Conditions for purposes of appearance

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Rule 73 GST - Matching of claim of reduction in the output tax liability

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According to Rule 81 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

 

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CA Maninder Singh's photo - Co-founder, Teachoo

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.