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According to Rule 61 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 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

  2. Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.

  3. Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3 .

  4. A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.

  5. Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B , in lieu of FORM GSTR-3 , may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.

 

  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

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

    Rule 61 GST - Form and manner of submission of monthly return You are here

    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

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

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

Rule 61 GST - Form and manner of submission of monthly return You are here

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

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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 .
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