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The Central Goods and Services Tax Rules, 2017
Chapter VIII
Returns
Rule No.
Particulars
59
Form and manner of furnishing details of outward supplies
60
Form and manner of furnishing details of inward supplies
61
Form and manner of submission of monthly return
62
Form and manner of submission of quarterly return by the composition supplier
63
Form and manner of submission of return by non-resident taxable person
64
Form and manner of submission of return by persons providing online information and database access or retrieval services
65
Form and manner of submission of return by an Input Service Distributor
66
Form and manner of submission of return by a person required to deduct tax at source
67
Form and manner of submission of statement of supplies by an e-commerce operator
67A
Manner of furnishing of return or details of outward supplies by short messaging service facility
68
Notice to non-filers of returns
69
Matching of claim of input tax credit
70
Final acceptance of input tax credit and communication thereof
71
Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
72
Claim of input tax credit on the same invoice more than once
73
Matching of claim of reduction in the output tax liability
74
Final acceptance of reduction in output tax liability and communication thereof
75
Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
76
Claim of reduction in output tax liability more than once
77
Refund of interest paid on reclaim of reversals
78
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
79
Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier
80
Annual return
81
Final return
82
Details of inward supplies of persons having Unique Identity Number
83
Provisions relating to a goods and services tax practitioner
83A
Examination of Goods and Services Tax Practitioners
83B
Surrender of enrolment of goods and services tax practitioner
84
Conditions for purposes of appearance
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