GOODS AND SERVICES TAX  RETURN RULES

Rule

Rule Heading

1

Form and Manner of Furnishing Details of Outward Supplies

2

Form and Manner of Furnishing Details of Inward Supplies

3

Form and Manner of Submission of Monthly Return

4

Form and Manner of Submission of Quarterly Return By The Composition Supplier

5

Form and Manner of Submission of Return by Non-Resident Taxable Person

5A

Form and Manner of Submission of Return by Persons Providing Online Information and Database Access or Retrieval Services

6

Form and Manner of Submission of Return by an Input Service Distributor

7

Form and Manner of Submission of Return by a Person Required to Deduct Tax at Source

8

Form and Manner of Submission of Statement of Supplies Through an E-Commerce Operator

9

Notice to Non-Filers of Returns

10

Matching of Claim of Input Tax Credit

11

Final Acceptance of Input Tax Credit and Communication Thereof

12

Communication and Rectification of Discrepancy in Claim of Input Tax Credit and Reversal of Claim of Input Tax Credit

13

Claim of Input Tax Credit on the same Invoice more than once

14

Matching of Claim of Reduction in the Output Tax Liability

15

Final Acceptance of Reduction in Output Tax Liability and Communication thereof

16

Communication and Rectification of Discrepancy in Reduction in Output Tax Liability and Reversal of Claim of Reduction

17

Claim of Reduction in Output Tax Liability more than once

18

Refund of Interest paid on Reclaim of Reversals

19

Matching of Details Furnished by the E-Commerce Operator with the Details Furnished by the Supplier

20

Communication and Rectification of Discrepancy in Details Furnished by the E-Commerce Operator and the Supplier

21

Annual Return

22

Final return

23

Details of Inward Supplies of Persons having Unique Identity Number

24

Provisions Relating to a Goods and Services Tax Practitioner

25

Conditions for Purposes of Appearance