Daily Archives: July 13, 2017

 Rule 81 CGST Rules 2017 : Final return

By | July 13, 2017

 Rule 81 CGST Rules 2017 Summary of Rule 81 CGST Rules 2017 ( Rule 81 CGST Rules 2017 explains Final return and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 81 CGST Rules 2017 Final return 81. Every registered person required to furnish a final return under section 45, shall… Read More »

Rule 80 CGST Rules 2017 : Annual return

By | July 13, 2017

 Rule 80 CGST Rules 2017 Summary of Rule 80 CGST Rules 2017 ( Rule 80 CGST Rules 2017 explains Annual return and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 80 CGST Rules 2017 Annual return 80. (1) Every registered person, other than an Input Service Distributor, a person paying… Read More »

Rule 79 CGST Rules 2017 : Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier

By | July 13, 2017

 Rule 79 CGST Rules 2017 Summary of Rule 79 CGST Rules 2017 ( Rule 79 CGST Rules 2017 explains Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 79 CGST Rules 2017 Communication and… Read More »

Rule 78 CGST Rules 2017 : Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

By | July 13, 2017

 Rule 78 CGST Rules 2017 Summary of Rule 78 CGST Rules 2017 ( Rule 78 CGST Rules 2017 explains Matching of details furnished by the e-Commerce operator with the details furnished by the supplier and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 78 CGST Rules 2017 Matching of… Read More »

 Rule 77 CGST Rules 2017 : Refund of interest paid on reclaim of reversals

By | July 13, 2017

 Rule 77 CGST Rules 2017 Summary of Rule 77 CGST Rules 2017 ( Rule 77 CGST Rules 2017 explains Refund of interest paid on reclaim of reversals and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 77 CGST Rules 2017 Refund of interest paid on reclaim of reversals 77. The… Read More »

 Rule 76 CGST Rules 2017 : Claim of reduction in output tax liability more than once

By | July 13, 2017

 Rule 76 CGST Rules 2017 Summary of Rule 76 CGST Rules 2017 ( Rule 76 CGST Rules 2017 explains Claim of reduction in output tax liability more than once and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.) Rule 76 CGST Rules 2017 Claim of reduction in output tax liability… Read More »

Rule 75 CGST Rules 2017 : Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

By | July 13, 2017

 Rule 75 CGST Rules 2017 Summary of Rule 75 CGST Rules 2017 ( Rule 75 CGST Rules 2017 explains Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)  Rule 75 CGST Rules 2017… Read More »

Rule 74 CGST Rules 2017 : Final acceptance of reduction in output tax liability and communication thereof

By | July 13, 2017

 Rule 74 CGST Rules 2017 Summary of Rule 74 CGST Rules 2017 ( Rule 74 CGST Rules 2017 explains Final acceptance of reduction in output tax liability and communication thereof and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)  Rule 74 CGST Rules 2017 Final acceptance of reduction in output… Read More »

 Rule 73 CGST Rules 2017 : Matching of claim of reduction in the output tax liability

By | July 13, 2017

 Rule 73 CGST Rules 2017 Summary of Rule 73 CGST Rules 2017 ( Rule 73 CGST Rules 2017 explains Matching of claim of reduction in the output tax liability and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)  Rule 73 CGST Rules 2017 Matching of claim of reduction in the… Read More »

 Rule 72 CGST Rules 2017 : Claim of input tax credit on the same invoice more than once

By | July 13, 2017

 Rule 72 CGST Rules 2017 Summary of Rule 72 CGST Rules 2017 ( Rule 72 CGST Rules 2017 explains Claim of input tax credit on the same invoice more than once and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)  Rule 72 CGST Rules 2017 Claim of input tax credit… Read More »