Expert Knowledge,
Straight from Practitioners.
Tax tips, legal guides, and financial advice written by the same verified CAs, Advocates, and Advisors you can consult on ConsultEase.
CGST Rule 82: Details of inward supplies of persons having UIN
CGST Rule 2017: Details of inward supplies of persons having UIN (Unique Identity Number) (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable
CA Shafaly GirdharwalCGST Rule 81: Final Return in GST
CGST Rule 81: Final return Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (Updated upto September 2017)
CA Shafaly GirdharwalCGST Rule 79: discrepancy in details ecommerce operator
CGST Rule 79: Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST
CA Shafaly GirdharwalCGST Rule 78: Matching of details furnished by the e-Commerce
CGST Rule 78: Matching of details furnished by the e-Commerce operator with the details furnished by the supplier The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the
CA Shafaly GirdharwalCGST Rule 78: Refund of interest paid on reclaim of reversals
CGST Rule 78: Refund of interest paid on reclaim of reversals The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited
CA Shafaly GirdharwalCGST Rule 76: Claim of reduction in output tax liability more than once
CGST Rule 76: Claim of reduction in output tax liability more than once The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
CA Shafaly GirdharwalCGST Rule 75: Communication and rectification of discrepancy
CGST Rule 75: Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability
CA Shafaly GirdharwalCGST Rule 74: Final acceptance of reduction in output tax liability
CGST Rule 74: Final acceptance of reduction in output tax liability and communication thereof (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to
CA Shafaly GirdharwalCGST Rule 73: Matching of claim of reduction in the output tax
CGST Rule 73: Matching of claim of reduction in the output tax liability The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:- (a)
CA Shafaly GirdharwalCGST Rule 72: Claim of input tax credit on the same invoice
CGST Rule 72: Claim of input tax credit on the same invoice more than once Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
CA Shafaly GirdharwalCGST Rule 71: Communication and rectification of discrepancy in ITC
CGST Rule 71: Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42
CA Shafaly GirdharwalCGST Rule 70: Final acceptance of input tax credit
CGST Rule 70: Final acceptance of input tax credit and communication thereof (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
CA Shafaly Girdharwal