web analytics

According to Rule 59 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

  2. The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the –
    1. invoice wise details of all -
      1. inter-State and intra-State supplies made to the registered persons; and

      2. inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
    2. consolidated details of all -
      1. intra-State supplies made to unregistered persons for each rate of tax; and

      2. State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;

    3. debit and credit notes, if any, issued during the month for invoices issued previously.

  3. The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR- 2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after the due date of filing of FORM GSTR-1 .

  4. The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the common portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him.
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
  3. Chapter 8 Returns Rules (Rule 59 to 84)
    Rule 59 GST - Form and manner of furnishing details of outward supplies You are here

    Rule 60 GST - Form and manner of furnishing details of inward supplies

    Rule 61 GST - Form and manner of submission of monthly return

    Rule 62 GST - Form and manner of submission of quarterly return by the composition supplier

    Rule 63 GST - Form and manner of submission of return by non-resident taxable person

    Rule 64 GST - Form and manner of submission of return by persons providing online information

    Rule 65 GST - Form and manner of submission of return by an Input Service Distributor

    Rule 66 GST - Form and manner of submission of return by a person required to deduct tax at source

    Rule 67 GST - Form and manner of submission of statement of supplies through an e-commerce operator

    Rule 68 GST - Notice to non-filers of returns

    Rule 69 GST - Matching of claim of input tax credit

    Rule 70 GST - Final acceptance of input tax credit and communication thereof

    Rule 71 GST - Communication and rectification of discrepancy in claim & reversal of input tax credit

    Rule 72 GST - Claim of input tax credit on the same invoice more than once

    Rule 74 GST - Final acceptance of reduction in output tax liability and communication thereof

    Rule 75 GST - Communication and rectification of discrepancy in reduction in output tax liability

    Rule 76 GST - Claim of reduction in output tax liability more than once

    Rule 77 GST - Refund of interest paid on reclaim of reversals

    Rule 78 GST - Matching of details furnished by e-Commerce operator with detail furnished by supplier

    Rule 79 GST - Communication and rectification of discrepancy in details furnished by e-Commerce

    Rule 80 GST - Annual return

    Rule 81 GST - Final return

    Rule 82 GST - Details of inward supplies of persons having Unique Identity Number

    Rule 83 GST - Provisions relating to a goods and services tax practitioner

    Rule 84 GST - Conditions for purposes of appearance

    Rule 73 GST - Matching of claim of reduction in the output tax liability

Ask Download
Chapter 8 Returns Rules (Rule 59 to 84)
Rule 59 GST - Form and manner of furnishing details of outward supplies You are here

Rule 60 GST - Form and manner of furnishing details of inward supplies

Rule 61 GST - Form and manner of submission of monthly return

Rule 62 GST - Form and manner of submission of quarterly return by the composition supplier

Rule 63 GST - Form and manner of submission of return by non-resident taxable person

Rule 64 GST - Form and manner of submission of return by persons providing online information

Rule 65 GST - Form and manner of submission of return by an Input Service Distributor

Rule 66 GST - Form and manner of submission of return by a person required to deduct tax at source

Rule 67 GST - Form and manner of submission of statement of supplies through an e-commerce operator

Rule 68 GST - Notice to non-filers of returns

Rule 69 GST - Matching of claim of input tax credit

Rule 70 GST - Final acceptance of input tax credit and communication thereof

Rule 71 GST - Communication and rectification of discrepancy in claim & reversal of input tax credit

Rule 72 GST - Claim of input tax credit on the same invoice more than once

Rule 74 GST - Final acceptance of reduction in output tax liability and communication thereof

Rule 75 GST - Communication and rectification of discrepancy in reduction in output tax liability

Rule 76 GST - Claim of reduction in output tax liability more than once

Rule 77 GST - Refund of interest paid on reclaim of reversals

Rule 78 GST - Matching of details furnished by e-Commerce operator with detail furnished by supplier

Rule 79 GST - Communication and rectification of discrepancy in details furnished by e-Commerce

Rule 80 GST - Annual return

Rule 81 GST - Final return

Rule 82 GST - Details of inward supplies of persons having Unique Identity Number

Rule 83 GST - Provisions relating to a goods and services tax practitioner

Rule 84 GST - Conditions for purposes of appearance

Rule 73 GST - Matching of claim of reduction in the output tax liability

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
Jail