Author: Vinod Arora

Provisions under Rule 65 of CGST Rules, 2017 relating to “Form and Manner of Submission of Return by an Input Service Distributor (ISD)”.

Provisions under Rule 64 of CGST Rules, 2017 relating to “Form and manner of submission of return by persons providing OIDAR services or supplying online money gaming from a place outside India …

Provisions under Rule 62 of CGST Rules, 2017 relating to “Form and manner of submission of statement and return”.

Provisions under Rule 61A of CGST Rules, 2017 relating to “Manner of opting for furnishing quarterly return”.

Provisions under Rule 60 of CGST Rules, 2017 relating to “Form and Manner of Furnishing Details of Inward Supplies”.

Provisions under Rule 59 of CGST Rules, 2017 relating to “Form and Manner of Furnishing Details of Outward Supplies”.

Provisions under Rule 57 of CGST Rules, 2017 relating to “Generation and Maintenance of Electronic Records”.