Chapter 8 Returns Rules (Rule 59 to 84)

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

Rule 68 GST - Notice to non-filers of returns

down arrow in sibling posts in Teachoo

Rule 69 GST - Matching of claim of input tax credit

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

Rule 71 GST - Communication and rectification of discrepancy in claim & reversal of input tax credit left arrow to signify that you are on this page You are here

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

Rule 80 GST - Annual return

down arrow in sibling posts in Teachoo

Rule 81 GST - Final return

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

Rule 84 GST - Conditions for purposes of appearance

down arrow in sibling posts in Teachoo

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

down arrow in sibling posts in Teachoo

According to Rule 71 - Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.

  2. A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.

  3. A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available

  4. Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available .

    Explanation.- For the purposes of this rule, it is hereby declared that -
    1. Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
    2. Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier

       

Go Ad-free
CA Maninder Singh's photo - Co-founder, Teachoo

Made by

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.