Updates

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, […]

CHAPTER VII ACCOUNTS AND RECORDS   Rule 56. Maintenance of accounts by registered persons. –   (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35 , a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on […]

1 [Rule 55A. Tax Invoice or bill of supply to accompany transport of goods . – The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46 , 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.]   […]

Rule 55. Transportation of goods without issue of invoice.- (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work, (c) transportation of goods for reasons other than by way of […]

Rule 54. Tax invoice in special cases.-   (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (b) a consecutive serial number not […]

Rule 53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 1 [****] shall contain the following particulars, namely:- (a) the word “Revised Invoice”, wherever applicable, indicated prominently; (b) name, address and Goods and Services Tax Identification Number of the supplier; 1 [(c)****] (d) a consecutive serial number not exceeding sixteen characters, in one […]