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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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