Laws-10811

Rule 59. Form and manner of furnishing details of outward supplies Rule 60. Form and manner of furnishing details of inward supplies Rule 61. Form and manner of submission of monthly return Rule 61A. Manner of opting for furnishing quarterly return Rule 62. Form and manner of submission of quarterly return by the composition supplier Rule 63. Form and manner of submission of return by non-resident taxable person Rule 64. Form and manner of submission of return by persons providing online information and database access or retrieval services Rule 65. Form and manner of submission of return by an Input Service Distributor Rule 66. Form and manner of submission of return by a person required to deduct tax at source Rule 67. Form and manner of submission of statement of supplies through an ecommerce operator Rule 68. Notice to non-filers of returns Rule 69. Matching of claim of input tax credit Rule 70. Final acceptance of input tax credit and communication thereof Rule 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit Rule 72. Claim of input tax credit on the same invoice more than once Rule 73. Matching of claim of reduction in the output tax liability Rule 74. Final acceptance of reduction in output tax liability and communication thereof Rule 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction Rule 76. Claim of reduction in output tax liability more than once Rule 77. Refund of interest paid on reclaim of reversals Rule 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier Rule 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier Rule 80. Annual return Rule 81. Final return Rule 82. Details of inward supplies of persons having Unique Identity Number Rule 83. Provisions relating to a goods and services tax practitioner Rule 83A. Examination of Goods and Services Tax Practitioners Rule 84. Conditions for purposes of appearance Rule_67A Manner of furnishing of return or details of outward supplies by short messaging service facility 83B-Surrender of enrolment of goods and services tax practitioner