Draft - Goods And Services Tax - Return Rules, 20-- [September 2016]

Draft GST Return Rules
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 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 effected through e-Commerce
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 of 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 reversal
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 Tax Return Preparer
Rule 25	:	Conditions for purposes of appearance
Draft GST Return Formats
Form GST-ITC-1	:	Communication of acceptance, discrepancy or duplication of input tax credit claim
Form GST-TRP-1	:	Application for enrolment as Tax return preparer
Form GST-TRP-2	:	Enrolment certificate as Tax return preparer
Form GST-TRP-3	:	Show cause to as Tax return preparer
Form GST-TRP-4	:	Order of cancelling enrolment as Tax return preparer
Form GST-TRP-5	:	List of Tax return preparers
Form GST-TRP-6	:	Consent of taxable person to Tax return preparer
Form GST-TRP-7	:	Withdrawal of authorization to tax return preparer
Form GSTR-01	:	Details of outward supplies of taxable goods and/or services effected
Form GSTR-01A	:	Details of outward supplies as added, corrected or deleted by the recipient
Form GSTR-02	:	Details of inward supplies of taxable goods and/or services claiming input tax credit
Form GSTR-02A	:	Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier
Form GSTR-03	:	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
Form GSTR-03A	:	Notice to a registered taxable person who fails to furnish return under section 27 and section 31
Form GSTR-04	:	Quarterly Return for compounding Taxable persons
Form GSTR-04A	:	Details of inward supplies madeavailable to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier
Form GSTR-05	:	Return for Non-Resident foreign taxable person
Form GSTR-06	:	ISD return
Form GSTR-06A	:	Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier
Form GSTR-07	:	Return for authorities deducting tax at source
Form GSTR-07A	:	TDS Certificate
Form GSTR-08	:	Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C
Form GSTR-09	:	Annual return
Form GSTR-09A	:	Simplified Annual return by Compounding taxable persons registered under section 8
Form GSTR-09B	:	Reconciliation Statement
Form GSTR-10	:	Final return
Form GSTR-11	:	Details of inward supplies to be furnished by a person having UIN