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Home Acts & Rules Goods and Services Tax Draft-Bills-Reports DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016] Chapters List This

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
 
 
 
 
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