|
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 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 84. Conditions for purposes of appearance
|
|
Rule_67A Manner of furnishing of return or details of outward supplies by short messaging service facility
|
|
83B-Surrender of enrolment of goods and services tax practitioner
|