Return Rules
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 statement and return
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 data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India.
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 e-commerce operator
Rule 67A
Manner of furnishing of return or details of outward supplies 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