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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapter VIII = Returns Chapters List This

Returns - Central Goods and Services Tax Rules, 2017

Chapter: VIII
Returns
Rule 59	:	Form and manner of furnishing details of outward supplies
Rule 60	:	Form and manner of ascertaining details of inward supplies
Rule 61	:	Form and manner of furnishing of return
Rule 61A	:	Manner of opting for furnishing quarterly return
Rule 62	:	Form and manner of submission of statement and return
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 data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India
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 e-commerce 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 (Omitted)
Rule 70	:	Final acceptance of input tax credit and communication thereof (Omitted)
Rule 71	:	Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (Omitted)
Rule 72	:	Claim of input tax credit on the same invoice more than once (Omitted)
Rule 73	:	Matching of claim of reduction in the output tax liability (Omitted)
Rule 74	:	Final acceptance of reduction in output tax liability and communication thereof (Omitted)
Rule 75	:	Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (Omitted)
Rule 76	:	Claim of reduction in output tax liability more than once (Omitted)
Rule 77	:	Refund of interest paid on reclaim of reversals (Omitted)
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 e-commerce operator and the supplier (Omitted)
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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