Chapter VIII Returns
1[Rule 83B Surrender of enrolment of goods and services tax practitioner (1) A goods and services tax practitioner seeking to surrender his enrolment shall electronically submit an application in FORM GST...
Chapter VIII Returns
1[Rule 83A Examination of Goods and Services Tax Practitioners (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services...
Chapter VIII Returns
Rule 83 Provisions relating to a goods and services tax practitioner (1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation...
Chapter VIII Returns
Rule 82 Details of inward supplies of persons having Unique Identity Number (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid...
Chapter VIII Returns
Rule 81 Final return Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through...
Chapter VIII Returns
4[Rule 80 Annual return (1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section...
Chapter VIII Returns
Rule 79 1[Omitted] ******************************************************************* Notes Omitted vide Notification No 19/2022 dated 28.09.2022 w e f 01.10.2022 before it was read as “Rule 79 Communication and rectification of discrepancy in details...
Chapter VIII Returns
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...
Chapter VIII Returns
Rule 77 1[Omitted] **************************************************************************************** Notes Omitted vide Notification No 19/2022 dated 28.09.2022 w e f 01.10.2022 before it was read as “Rule 77 Refund of interest paid on reclaim of...
Chapter VIII Returns
Rule 76 1[Omitted] **************************************************************************** Notes Omitted vide Notification No 19/2022 dated 28.09.2022 w e f 01.10.2022 before it was read as “Rule 76 Claim of reduction in output tax liability...
