Category: CGST RULE

1 [Rule 83A. Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule(1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule(3) of the said rule. (2) The National Academy of Customs, Indirect […]

Rule 83. Provisions relating to a goods and services tax practitioner .- (1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who, (i) is a citizen of India; (ii) is […]

Rule 82. Details of inward supplies of persons having Unique Identity Number .- (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11 , along with application for […]

Rule 81. Final return .- Every registered person required to furnish a final return under section 45 , shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

Rule 80. Annual return .- 1 [ (1) Every registered person, other than those referred to in the second proviso to section 44 , an Input Service Distributor, a person paying tax under section 51 or section 52 , a casual taxable person and anon-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before […]

Rule 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier .- (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS-4 on the common portal […]

Rule 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier .- The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8 , shall be matched with the corresponding details declared by the supplier in FORM GSTR-1 , (a) State of place of supply; and (b) net […]

Rule 77. Refund of interest paid on reclaim of reversals .- The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of […]

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 […]