CHAPTER VIII - RETURNS - Lawspedia

Rule 63 of CGST Rules - Form and manner of submission of return by non-resident taxable person

Rule 64 of CGST Rules - Form and manner of submission of return by persons providing online information and database access or retrieval services

Rule 65 of CGST Rules - Form and manner of submission of return by an Input Service Distributor

Rule 66 of CGST Rules - Form and manner of submission of return by a person required to deduct tax at source

Rule 67 of CGST Rules - Form and manner of submission of statement of supplies through an ecommerce operator

Rule 59 of CGST Rules - Form and manner of furnishing details of outward supplies

Rule 60 of CGST Rules - Form and manner of furnishing details of inward supplies

Rule 61 of CGST Rules - Form and manner of submission of monthly return

Rule 61A of CGST Rules - Manner of opting for furnishing quarterly return

Rule 62 of CGST Rules - Form and manner of submission of quarterly return by the composition supplier

Rule 67A of CGST Rules - Manner of furnishing of return by short messaging service facility

Rule 68 of CGST Rules - Notice to non-filers of returns

Rule 69 of CGST Rules - Matching of claim of input tax credit

Rule 70 of CGST Rules - Final acceptance of input tax credit and communication thereof

Rule 71 of CGST Rules - Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

Rule 72 of CGST Rules - Claim of input tax credit on the same invoice more than once

Rule 73 of CGST Rules - Matching of claim of reduction in the output tax liability

Rule 74 of CGST Rules - Final acceptance of reduction in output tax liability and communication thereof

Rule 75 of CGST Rules - Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

Rule 76 of CGST Rules - Claim of reduction in output tax liability more than once

Rule 77 of CGST Rules - Refund of interest paid on reclaim of reversals

Rule 78 of CGST Rules - Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

Rule 79 of CGST Rules - Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier

Rule 80 of CGST Rules - Annual return

Rule 81 of CGST Rules - Final return

Rule 82 of CGST Rules - Details of inward supplies of persons having Unique Identity Number

Rule 83 of CGST Rules - Provisions relating to a goods and services tax practitioner

Rule 83A of CGST Rules - Examination of Goods and Services Tax Practitioners

Rule 83B of CGST Rules - Surrender of enrolment of goods and services tax practitioner

Rule 84 of CGST Rules - Conditions for purposes of appearance

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