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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 BACK