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

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 You are here

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

According to Rule 84 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83.

  2. A goods and services tax practitioner attending on behalf of a registered or an un- registered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05 .

 

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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.