Rule 85 Electronic Liability Register (1) The electronic liability register specified under subsection (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest,...

Rule 84 Conditions for purposes of appearance (1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings...

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...

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...

 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...

 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...

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...

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...

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...

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...