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Home Acts & Rules GST Final Rules (Draft) GST - Returns - Final Draft Rules 3-6-2017 Chapter - = RETURNS Chapters List This

RETURNS - GST - Returns - Final Draft Rules 3-6-2017

RETURNS
Rule 1	:	Form and manner of furnishing details of outward supplies
Rule 2	:	Form and manner of furnishing details of inward supplies
Rule 3	:	Form and manner of submission of monthly return
Rule 4	:	Form and manner of submission of quarterly return by the composition supplier
Rule 5	:	Form and manner of submission of return by non-resident taxable person
Rule 5A	:	Form and manner of submission of return by persons providing online information and database access or retrieval services
Rule 6	:	Form and manner of submission of return by an Input Service Distributor
Rule 7	:	Form and manner of submission of return by a person required to deduct tax at source
Rule 8	:	Form and manner of submission of statement of supplies through an e-commerce operator
Rule 9	:	Notice to non-filers of returns
Rule 10	:	Matching of claim of input tax credit
Rule 11	:	Final acceptance of input tax credit and communication thereof
Rule 12	:	Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Rule 13	:	Claim of input tax credit on the same invoice more than once
Rule 14	:	Matching of claim of reduction in the output tax liability
Rule 15	:	Final acceptance of reduction in output tax liability and communication thereof
Rule 16	:	Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Rule 17	:	Claim of reduction in output tax liability more than once
Rule 18	:	Refund of interest paid on reclaim of reversals
Rule 19	:	Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Rule 20	:	Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier
Rule 21	:	Annual return
Rule 22	:	Final return
Rule 23	:	Details of inward supplies of persons having Unique Identity Number
Rule 24	:	Provisions relating to a goods and services tax practitioner
Rule 25	:	Conditions for purposes of appearance

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