VIII
CGST Rules · Chapter VIII
Returns
30 rulesCGST Rules, 2017
Rules in this chapter
- 59
Form and manner of furnishing details of outward supplies
- 60
Form and manner of ascertaining details of inward supplies
- 61
Form and manner of furnishing of return
- 61A
Manner of opting for furnishing quarterly return
- 62
Form and manner of submission of statement and return
- 63
Form and manner of submission of return by non-resident taxable person
- 64
Form and manner of submission of return by persons providing online information and database access or retrieval services
- 65
Form and manner of submission of return by an Input Service Distributor
- 66
Form and manner of submission of return by a person required to deduct tax at source
- 67
Form and manner of submission of statement of supplies through an e-commerce operator
- 67A
Manner of furnishing of return or details of outward supplies by short messaging service facility
- 68
Notice to non-filers of returns
- 69
[Omitted]****
- 70
[Omitted]****
- 71
[Omitted]****
- 72
[Omitted]****
- 73
[Omitted]****
- 74
[Omitted]****
- 75
[Omitted]****
- 76
[Omitted]****
- 77
[Omitted]****
- 78
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
- 79
[Omitted]****
- 80
Annual return
- 81
Final return
- 82
Details of inward supplies of persons having Unique Identity Number
- 83
Provisions relating to a goods and services tax practitioner
- 83A
Examination of Goods and Services Tax Practitioners
- 83B
Surrender of enrolment of goods and services tax practitioner
- 84
Conditions for purposes of appearance