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...
Chapter VII Accounts and Records
Rule 57 Generation and maintenance of electronic records (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such...
Chapter VII Accounts and Records
Rule 56 Maintenance of accounts by registered persons (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true...
Chapter VI Tax invoice, Credit and Debit Notes
1[Rule 55A Tax Invoice or bill of supply to accompany transport of goods The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of...
Chapter VI Tax invoice, Credit and Debit Notes
Rule 55 Transportation of goods without issue of invoice (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place...
