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CGST Rules
Returns (Rule 59 - 84)
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
61A. Manner of opting for furnishing quarterly return
62. Form and manner of submission of statement and return
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 data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India.
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 through 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 ecommerce 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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