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
Forms
GST PCT-01	:	Application for Enrolment as Goods and Service Tax Practitioner
GST PCT-02	:	Enrolment Certificate for Goods and Service Tax Practitioner
GST PCT-03	:	Show Cause Notice for disqualification
GST PCT-04	:	Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner
GST PCT-05	:	Authorization/withdrawal of authorization of Goods and Service Tax Practitioner
GSTR-01	:	Details of outwards supplies of goods or services
GSTR-01A	:	Details of auto drafted supplies of goods or services
GSTR-02	:	Details of inward supplies of goods or services
GSTR-02A	:	Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient
GSTR-03	:	Monthly return
GSTR-03A	:	Notice to return defaulter u/s 46
GSTR-04	:	Quarterly return for registered persons opting composition levy
GSTR-04A	:	Auto drafted details for registered persons opting composition levy
GSTR-05	:	Return for Non Resident Taxable Persons
GSTR-05A	:	Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
GSTR-06	:	Return for input service distributors
GSTR-06A	:	Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD
GSTR-07	:	Return for Tax Deduction at Source
GSTR-07A	:	Tax Deduction at Source Certificate
GSTR-08	:	Statement for Tax Collection at Source
GSTR-11	:	Inward supplies statement for persons having Unique Identification Number (UIN)
MISMATCH FORMATS	:	Results of Matching after filing of the Returns of September (to be filed by 20th October)