Chapter VIII Returns
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...
Chapter VIII Returns
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,...
Chapter VIII Returns
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...
Chapter VIII Returns
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...
Chapter VIII Returns
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...
Chapter VIII Returns
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...
Chapter VIII Returns
6[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,...
Chapter VIII Returns
1[Rule 60 Form and manner of furnishing 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...
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...
Chapter VII Accounts and Records
Rule 58 Records to be maintained by owner or operator of godown or warehouse and transporters (1) Every person required to maintain records and accounts in accordance with the provisions...
