Rule 69 1[Omitted] ********************************************************************************************* Notes Omitted vide Notification No 19/2022 dated 28.09.2022 w e f 01.10.2022 before it was read as “Matching of claim of input tax credit The following...
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...
3[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...
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...
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...
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,...
Rule 64 2[Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a...
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...
Rule 62 1[Form and manner of submission of statement and return] (1) Every registered person 3[paying tax under section 10 11[****] shall- (i) furnish a statement, every quarter or, as the case may...
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...
