Rule-73 of CGST Rules 2017 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…
Category: GST
Claim of input tax credit on the same invoice more than once
Rule 72 of CGST Rules 2017 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…
Rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
Rule-71 of CGST Rules 2017 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…
How to Claim Mismatched Input Tax after Correction
Rule-70 of CGST Rules 2017 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…
Matching of claim of input tax credit under GST
Rule-69 of CGST Rules 2017 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…
Notice to non-filers of GST returns
Rule-68 of CGST Rules 2017 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. Share on:…
Letter of Consent For GST Registration- Address Proof for Principal Place of Business
LETTER OF CONSENT I, ___________________ (Name of Owner), the owner of Property situated at ___________________________________________. I have No Objection and giving my full consent to _____________________________ (Party Name), to carry out Business in the Trade Name of _______________________________( Trade Name)…
Form and manner of submission of statement of supplies through an e‑commerce operator
Rules-67 of CGST Rules 2017 67. Form and manner of submission of statement of supplies through an e‑commerce operator.- (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR‑8 electronically…
How to file Return by a person Required to deduct TDS under GST
Rule 66 of CGST Rules 2017 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…
How to file return of an Input Service Distributor
Rule 65 of CGST Rules 2017 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…