GST_Rules
Section / Rule Number   Content   
 
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 ecommerce 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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