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CHAPTER VIII - RETURNS
- Rule 59 - Form and manner of furnishing details of outward supplies
- Rule 60 - Form and manner of furnishing details of inward supplies
- Rule 61 - Form and manner of submission of monthly return
- Rule 61A - Manner of opting for furnishing quarterly return
- Rule 62 - Form and manner of submission of quarterly return by the composition supplier
- 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 database access or retrieval services
- 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 ecommerce operator
- Rule 67A - Manner of furnishing of return by short messaging service facility
- Rule 68 - Notice to non-filers of returns
- Rule 69 - Matching of claim of input tax credit
- Rule 70 - Final acceptance of input tax credit and communication thereof
- Rule 71 - Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
- Rule 72 - Claim of input tax credit on the same invoice more than once
- Rule 73 - Matching of claim of reduction in the output tax liability
- Rule 74 - Final acceptance of reduction in output tax liability and communication thereof
- Rule 75 - Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
- Rule 76 - Claim of reduction in output tax liability more than once
- Rule 77 - Refund of interest paid on reclaim of reversals
- 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 ecommerce operator and the supplier
- 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