CGST Rule 83: Provisions relating to a Goods and Services Tax (GST) Practitioner
Provisions under Rule 83 of CGST Rules, 2017 relating to “Provisions relating to a Goods and Services Tax (GST) Practitioner”.
Author: Vinod Arora
CGST Rule 83B: Surrender of GSTP Enrollment
Provisions under Rule 83B of CGST Rules, 2017 relating to procedure for “Surrender of GSTP Enrollment”.
CGST Rule 82: Details of Inward Supplies of Persons having Unique Identity Number
Provisions under Rule 82 of CGST Rules, 2017 relating to “Details of Inward Supplies of Persons having Unique Identity Number (UIN)”.
CGST Rule 81: Final Return
Provisions under Rule 81 of CGST Rules, 2017 relating to “Final Return”.
CGST Rule 80: Annual Return
Rule 80 CGST: Registered persons must file annual return in FORM GSTR‑9 by 31 Dec; GSTR‑9A for composition taxpayers; GSTR‑9C required if turnover > ₹5cr.
CGST Rule 78: Matching of Details furnished by e-Commerce Operator/ Supplier
Provisions under Rule 78 of CGST Rules, 2017 relating to “Matching of Details furnished by the e-Commerce Operator with the Details Furnished by the Supplier”.
CGST Rule 68: Notice to Non-filers of Returns
Provisions under Rule 68 of CGST Rules, 2017 relating to “Notice to Non-filers of Returns”.
CGST Rule 67: Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator
Provisions under Rule 67 of CGST Rules, 2017 relating to “Form and Manner of Submission of Statement of Supplies through an e-Commerce Operator”.
CGST Rule 67A: Manner of furnishing of return by SMS facility
Provisions under Rule 67A of the CGST Rules, 2017 relating to “Manner of furnishing of return or details of outward supplies by short messaging service (SMS) facility”.
CGST Rule 66: Form and Manner of Submission of Return by a person required to Deduct Tax at Source (TDS)
Provisions under Rule 66 of CGST Rules, 2017 relating to “Form and Manner of Submission of Return by a person required to Deduct Tax at Source (TDS)”.