Chapter 8 Returns Rules (Rule 59 to 84)

Rule 59 GST - Form and manner of furnishing details of outward supplies

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

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

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

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

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

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

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

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

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Rule 68 GST - Notice to non-filers of returns

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Rule 69 GST - Matching of claim of input tax credit left arrow to signify that you are on this page You are here

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

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

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

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

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

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

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

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

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

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Rule 80 GST - Annual return

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Rule 81 GST - Final return

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

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

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Rule 84 GST - Conditions for purposes of appearance

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

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According to Rule 69 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3 -

  1. Goods and Services Tax Identification Number of the supplier;
  2. Goods and Services Tax Identification Number of the recipient;
  3. invoice or debit note number;
  4. invoice or debit note date; and
  5. tax amount:

Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:


Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.

Explanation.-  For the purposes of this rule, it is hereby declared that –

  1. The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-  2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return;

  2. The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding Supplier.
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CA Maninder Singh's photo - Co-founder, Teachoo

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.