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

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Rule 70 GST - Final acceptance of input tax credit and communication thereof left arrow to signify that you are on this page You are here

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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 70 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. The final acceptance of claim of input tax credit in respect of any tax period, specified in  sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal

  2. The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
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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.