Updates

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, […]

Rule 67. Form and manner of submission of statement of supplies through an e-commerce operator .- (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the common portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such […]

Rule 66. Form and manner of submission of return by a person required to deduct tax at source .- (1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified […]

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 […]