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The Central Goods and Services Tax Rules, 2017   Chapter VIII   Returns   Rule No. Particulars 59   Form and manner of furnishing details of outward supplies 60   Form and manner of furnishing details of inward supplies 61   Form and manner of submission of monthly return 61A   Manner of opting for furnishing quarterly return 62   Form and manner of submission of quarterly return by the composition supplier 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 by 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] ***** (Matching of claim of input tax credit) 70   [Omitted] ***** (Final acceptance of input tax credit and communication thereof) 71   [Omitted] ***** (Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit) 72   [Omitted] ***** (Claim of input tax credit on the same invoice more than once) 73   [Omitted] ***** (Matching of claim of reduction in the output tax liability) 74   [Omitted] ***** (Final acceptance of reduction in output tax liability and communication thereof) 75   [Omitted] ***** (Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction) 76   [Omitted] ***** (Claim of reduction in output tax liability more than once) 77   [Omitted] ***** (Refund of interest paid on reclaim of reversals) 78   Matching of details furnished by the e-Commerce operator with the details furnished by the supplier 79   [Omitted] ***** (Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier) 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 BACK