Updates

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 […]

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 […]