Rule-64 of CGST Rules 64.Form and manner of submission of return by persons providing online information and database access or retrieval — Every registered person providing online information and data base access or retrieval services from a place outside India to a…
Category: GST
How to file GST Return of a Non Resident Taxable Person
Rule-63 of CGST Rules 2017 63.Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR‑5 electronically through the common portal, either directly or through a Facilitation Centre notified…
How to file GST return of dealers Registered under Composite Scheme
Rule-62 of CGST Rules 2017 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…
How to furnish details of Inward Supplies i.e., Purchase under GST
Rule-60 of CGST Rules 2017 60. Form and manner of furnishing details of inward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the…
How to Submit Monthly Return under GST
Rule 61 of CGST Rules 2017 61. 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…
Form and manner of furnishing details of outward supplies in GST Return
Rule-59 of CGST Rules 2017 59. Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, required to furnish the…
Records to be maintained by owner or operator of godown or warehouse and transporters under GST
Rule-58 of CGST Rules 2017 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…
Generation and maintenance of electronic records under GST
Rule-57 of CGST Rules 2017 57. Generation and maintenance of electronic records.- (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes,…
How a GST Registered Person Maintain Accounts
Rule- 56 of CGST Rules 2017 56. Maintenance of accounts by registered — (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or…
Conditions and restrictions in respect of inputs and capital goods sent to the job worker under GST
Rule-45 of CGST Rules 2017 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a…