Rule-83 of CGST Rules 2017 Provisions relating to a goods and services tax practitioner.- (1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for…
Category: GST
How to File Details of inward supplies of persons having Unique Identity Number in GST Return
Rule-82 of CGST Rules 2017 Details of inward supplies of persons having 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…
Final return under GST
Rule-81 of CGST Rules 2017 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…
How to File Annual return in GST
Rule-80 of CGST Rules 2017 Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return…
Rectification of discrepancy in details furnished by the e- commerce operator and the supplier
Rule-79 of CGST Rules 2017 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…
Matching of details furnished by the e‑Commerce operator with the details furnished by the supplier
Rule-78 of CGST Rules 2017 Matching of details furnished by the e‑Commerce operator with the details furnished by the — The following details relating to the supplies made through an e- Commerce operator, as declared in FORM GSTR‑8, shall be matched with the…
Refund of interest paid on reclaim of reversals under GST
Rule-77 of CGST Rules 2017 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…
Claim of reduction in output tax liability more than once
Rule-76 of CGST rules 2017 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…
Rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Rule-75 of CGST Rules 2017 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…
Final acceptance of reduction in output tax liability and communication thereof
Rule-74 of CGST Rules 2017 Final acceptance of reduction in output tax liability and communication thereof.- 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…