Rule-86 of CGST Rules 2017 Elec­tron­ic Cred­it Ledger.-  (1) The elec­tron­ic cred­it ledger shall be main­tained in FORM GST PMT-02 for

Rule-85 under CGST Rules 2017 Elec­tron­ic Lia­bil­i­ty Reg­is­ter.-  (1) The elec­tron­ic lia­bil­i­ty reg­is­ter spec­i­fied under sub- sec­tion (7) of sec­tion 49

Rule-84 of CGST Rules 2017 Con­di­tions for pur­pos­es of appear­ance.-  (1) No per­son shall be eli­gi­ble to attend before any authority

Rule-83 of CGST Rules 2017 Pro­vi­sions relat­ing to a goods and ser­vices tax prac­ti­tion­er.- (1) An appli­ca­tion in FORM GST PCT-01

Rule-82 of CGST Rules 2017 Details of inward sup­plies of per­sons hav­ing Unique Iden­ti­ty Num­ber.-  (1) Every per­son who has been

Rule-81 of CGST Rules 2017 Final return.- Every reg­is­tered per­son required to fur­nish a final return under sec­tion 45, shall furnish

Rule-80 of CGST Rules 2017 Annu­al return.-  (1) Every reg­is­tered per­son, oth­er than an Input Ser­vice Dis­trib­u­tor, a per­son pay­ing tax

Rule-79 of CGST Rules 2017 Com­mu­ni­ca­tion and rec­ti­fi­ca­tion of dis­crep­an­cy in details fur­nished by the e- com­merce oper­a­tor and 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

Rule-77 of CGST Rules 2017 Refund of inter­est paid on reclaim of rever­sals.- The inter­est to be refund­ed under sub-sec­­tion (9)