Author: bihartaxconsultant

Rule 76. 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 electronically through the common portal.

Rule 75. 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 out put tax liability, specified in sub-section (3) of section 43 , and the details of output tax liability to be added under sub-section (5) of the said section on […]

Rule 74. Final acceptance of reduction in output tax liability and communication thereof .- (1) 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 be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal. (2) […]

Rule73. 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 return in FORM GSTR-3 , namely:- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification […]

Rule 72. 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 electronically through the common portal.  

Rule 71.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 in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of […]

Rule 70. 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 electronically to the registered person making such claim in FORM GST MIS-1 through the common portal. (2) The claim of […]

Rule 69. 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 due date for furnishing the return in FORM GSTR-3 – (a) Goods and Services Tax Identification Number of the supplier; (b) Goods […]

Rule 68. 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 .

1 [ Rule 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, […]