Expert Knowledge, Straight from Practitioners.

CGST 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

CGST 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

CGST 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

CGST 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.

CGST 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

CGST 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

CGST 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

CGST 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

CGST 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

CGST 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

CGST 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

CGST Rule 58: Records to be maintained by owner or operator of godown or warehouse and transporters

CGST Rule 58: Records to be maintained by owner or operator of godown or warehouse and transporters (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall