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...
Chapter VIII Returns
Rule 75 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 75 Communication and rectification of discrepancy in reduction...
Chapter VIII Returns
Rule 74 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 74 Final acceptance of reduction in output tax...
Chapter VIII Returns
Rule 73 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 73 Matching of claim of reduction in the...
Chapter VIII Returns
Rule 72 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 72 Claim of input tax credit on the...
