Category: CGST RULE

Rule 65. Form and manner of submission of return by an Input Service Distributor.- Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A , and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6 , containing the details of tax invoices on which credit has been received and those issued […]

Rule 64. Form and manner of submission of return by persons providing online information and data base access or retrieval services.- Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before […]

Rule 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 by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, […]

Rule 62. 1 [Form and manner of submission of statement and return ] . – (1) Every registered person 2 [paying tax under section 10 3 [****] shall- ( i ) furnish a statement, every quarter or , as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08 , till the 18th day of the month succeeding such quarter; and (ii) […]

1 [Rule 61A . Manner of opting for furnishing quarterly return .- (1) Every registered person intending to furnish return on a quarterly basis under proviso to sub-section (1) of section 39 , shall in accordance with the conditions and restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically, on the common portal, from […]

1 [Rule 61 . Form and manner of furnishing of return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall […]

1 [Rule 60. Form and manner of ascertaining details of inward supplies.- (1) The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A , in FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the case may be . (2) The details of invoices […]

CHAPTER VIII RETURNS   1 [Rule 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 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37 , shall furnish […]

Rule 58. Records to be maintained by owner or operator of go down 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 not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01 either […]

Rule 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, the information can be restored within a reasonable period of time . (2) The registered person maintaining electronic records shall produce, […]