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CGST 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 GirdharwalSep 27, 2017CGST 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 GirdharwalSep 27, 2017CGST Rule 68: Notice to non-filers of returns
CGST Rule 68: Notice to non-filers of returns A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52.
CA Shafaly GirdharwalSep 27, 2017CGST Rule 65: Form and manner of submission of return by an Input Service Distributor
CGST Rule 65: Form and manner of submission of return by an Input Service Distributor Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM
CA Shafaly GirdharwalSep 27, 2017CGST 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 GirdharwalSep 27, 2017CGST Rule 69: Matching of claim of input tax credit
CGST Rule 69: Matching of claim of input tax credit 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
CA Shafaly GirdharwalSep 27, 2017CGST Rule 66: return by a person required to deduct tax at source
CGST Rule 66: Form and manner of submission of return by a person required to deduct tax at source (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in
CA Shafaly GirdharwalSep 27, 2017CGST Rule 64:Form and manner of submission of return by persons providing OIDAR
Rule 64 : Form and manner of submission of return by persons providing online information and database access or retrieval services Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other
CA Shafaly GirdharwalSep 27, 2017CGST Rule 61:Form and manner of submission of monthly return
CGST Rule 61:Form and manner of submission of monthly return Form and manner of submission of monthly return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor
CA Shafaly GirdharwalSep 27, 2017CGST Rule 62:submission of quarterly return by the composition supplier
CGST Rule 62: Form and manner of submission of quarterly return by the composition supplier (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish
CA Shafaly GirdharwalSep 27, 2017CGST Rule 67: Form and manner of submission of statement of supplies through an ecommerce operator
CGST Rule 67: Form and manner of submission of statement of supplies through an ecommerce operator (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or
CA Shafaly GirdharwalSep 27, 2017Rule 47: Time limit for issuing tax invoice
Rule 47: Time limit for issuing tax invoice The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service: Provided that where the
CA Shafaly GirdharwalSep 26, 2017