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GST

Home Acts & Rules GST Final Rules (Draft) GST - RETURNS - Final Draft Rules 3-6-2017 Chapter - = RETURNS Chapters List This

RETURNS - GST - RETURNS - Final Draft Rules 3-6-2017

RETURNS
Rule 1 : Form and manner of furnishing details of outward supplies
Rule 2 : Form and manner of furnishing details of inward supplies
Rule 3 : Form and manner of submission of monthly return
Rule 4 : Form and manner of submission of quarterly return by the composition supplier
Rule 5 : Form and manner of submission of return by non-resident taxable person
Rule 5A : Form and manner of submission of return by persons providing online information and database access or retrieval services
Rule 6 : Form and manner of submission of return by an Input Service Distributor
Rule 7 : Form and manner of submission of return by a person required to deduct tax at source
Rule 8 : Form and manner of submission of statement of supplies through an e-commerce operator
Rule 9 : Notice to non-filers of returns
Rule 10 : Matching of claim of input tax credit
Rule 11 : Final acceptance of input tax credit and communication thereof
Rule 12 : Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Rule 13 : Claim of input tax credit on the same invoice more than once
Rule 14 : Matching of claim of reduction in the output tax liability
Rule 15 : Final acceptance of reduction in output tax liability and communication thereof
Rule 16 : Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Rule 17 : Claim of reduction in output tax liability more than once
Rule 18 : Refund of interest paid on reclaim of reversals
Rule 19 : Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
Rule 20 : Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier
Rule 21 : Annual return
Rule 22 : Final return
Rule 23 : Details of inward supplies of persons having Unique Identity Number
Rule 24 : Provisions relating to a goods and services tax practitioner
Rule 25 : Conditions for purposes of appearance
 

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