Updates

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Rule 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier 

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 […]

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Rule 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier 

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 […]

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Rule 77. Refund of interest paid on reclaim of reversals

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 […]

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Rule 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

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 […]

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Rule 74. Final acceptance of reduction in output tax liability and communication thereof

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) […]

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Rule 71.Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

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 […]

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