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Rule 59. Form and manner of furnishing details of outward supplies
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Rule 60. Form and manner of furnishing details of inward supplies
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Rule 61. Form and manner of submission of monthly return
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Rule 61A. Manner of opting for furnishing quarterly return
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Rule 62. Form and manner of submission of quarterly return by the composition supplier
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Rule 63. Form and manner of submission of return by non-resident taxable person
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Rule 64. Form and manner of submission of return by persons providing online information and database access or retrieval services
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Rule 65. Form and manner of submission of return by an Input Service Distributor
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Rule 66. Form and manner of submission of return by a person required to deduct tax at source
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Rule 67. Form and manner of submission of statement of supplies through an ecommerce operator
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Rule 68. Notice to non-filers of returns
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Rule 69. Matching of claim of input tax credit
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Rule 70. Final acceptance of input tax credit and communication thereof
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Rule 71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
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Rule 72. Claim of input tax credit on the same invoice more than once
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Rule 73. Matching of claim of reduction in the output tax liability
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Rule 74. Final acceptance of reduction in output tax liability and communication thereof
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Rule 75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
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Rule 76. Claim of reduction in output tax liability more than once
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Rule 77. Refund of interest paid on reclaim of reversals
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Rule 78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
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Rule 79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier
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Rule 80. Annual return
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Rule 81. Final return
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Rule 82. Details of inward supplies of persons having Unique Identity Number
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Rule 83. Provisions relating to a goods and services tax practitioner
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Rule 83A. Examination of Goods and Services Tax Practitioners
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Rule 84. Conditions for purposes of appearance
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Rule 67A. Manner of furnishing of return or details of outward supplies by short messaging service facility
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Rule 83B. Surrender of enrolment of goods and services tax practitioner
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