Chapter VIII of CGST RULES,2017 CHAPTER IX of CGST ACT,2017 Return of various registered person

1. CGST RULES,2017 Chapter VIII : RETURN
RULE 59 : FORM & MANNER of FURNSHING DETAILS of OUTWARD SUPPLY
CGST ACT,2017 CHAPTER IX
Section 37
Every Reg. Person other than OUTWARD SUPPLIES
 ISD Shall furnish of Goods/Services on or before 10th DAY of month
 Non Resident taxable person details EFFECTED SUCCEEDING
 Person paying TAX u/s 10, during the TAX PERIOD
u/s 51 or u/s 52 ELECTRONIACLLY TAX PERIOD
RULE 59 : Every person other than
person referred in Section 14 of
IGST ACT,2017
In FORM GSTR-1 through CP which shall include
a) INVOICE wise details of ALL
i. INTER STATE & INTRA STATE supplies to REGISTERED PERSON; AND
ii. INTER STATE supplies INVOICE VALUE> Rs.2,50,000/- UNREGISTERED PERSON
b) CONSOLIDATED details of ALL
i. INTRA STATE supplies for each RATE of TAX to UNREGISTERED PERSON;AND
ii. STATE wise INTER STATE for each RATE of TAX INVOICE VALUE<= Rs.2,50,000/-
Supplies to
UNREGISTERED PERSON
c) DEBIT & CREDIT NOTES issued during the month for invoices issued PREVIOUSLY
After the DUE DATE such details provided made available to concerned Reg. PERSON [Recipient]
of filling of FORM GSTR-1 by SUPPLIER ELECTRONICALLY PART A of FORM GSTR-2A in
FORM GSTR-4A [RP : Composition Levy]
FORM GSTR-6A [RP : ISD]

2. Recipients addition,deletion,or of INWARD SUPPLIES in FORM GSTR-2 u/s 38 made available to
correction FORM GSTR-4 u/s 39 SUPPLIER
FORM GSTR-6 u/s 39 ELECTRONICALLY
Accept Reject
The modification made by RECIPIENT
&
FORM GSTR-1 furnished EARLIER by
SUPPLIER shall stand amended to the
extent of MODIFICATION ACCEPTED by
him
Section 38(1)
Every Reg. Person other than Verify,validate, To prepare DETAILS of his INWARDS
 ISD modify or delete SUPPLIES and credit or debit notes in FORM GSTR-2
 Non Resident taxable person the
 Person paying TAX u/s 10, Details provided &
u/s 51 or u/s 52 u/s 37(1) by SUPPLIER May include details therein[addition], which have
in FORM GSTR-1 NOT been declared by the SUPPLIER u/s 37(1)

3. RULE 60 : FORM & MANNER of FURNSHING DETAILS of INWARD SUPPLY
Section 38(2)
Every Reg. Person other than Shall Furnish INWARD SUPPLIES of TAXABLE GOODS/SERVICES/BOTH
 ISD Details Including
 Non Resident taxable person Electronically Inward supplies of Goods/Services/both on which the TAX is
 Person payin Tax u/s 10 PAYABLE on REVERSE CHARGE basis &
u/s 51 or u/s 52 Inward supplies of goods/services/both TAXABLE
RULE 60 : Every person other than under IGST ACT [inter state tax],or
person referred in Section 14 of on which Integrated goods & Service TAX is PAYABLE u/s 3
IGST ACT,2017 On the basis of DETAILS contained in of CUSTOM TARIFF ACT,1975 [import of goods/supply/both]
Part A ,Part B & Part C of Credit or Debit Notes RECEIVED in respect of such SUPPLIES during
FORM GSTR-2A tax period
Prepare such details as specified
u/s 38(1) & After 10th day but on or before 15th DAY of month SUCCEEDING
furnish the same in FORM GSTR-2 the TAX PERIOD
[including details req. u/s 38(2)]
RULE 60(8) : Details of INWARD SUPPLIES shall include
 INVOICE WISE details of all INTER STATE & intra state supplies RECEIVED from
REGISTERED or UNREGISTERED person
 IMPORT of good or services
 DEBIT or CREDIT note if any received from SUPPLIER
Every Reg. Person shall furnish electronically If any details required u/s 38(5) in FORM GSTR-2
Section 38(5)
Any Reg.Person remained UNMATCHED shall RECTIFY in the TAX PERIOD in which it is noticed & Upon discovery of
Furnished details u/s 42 or u/s 43 pay TAX & INTEREST[short payment of TAX on such account] any error or omission
u/s 38(2) in the RETURN to be FURNISHED for such TAX PERIOD

4. NO RECTIFICATION in respect of details furnished u/s 38(2) After
furnishing of RETURN u/s 39 for the MONTH of September
Following the end of FINANCIAL YEAR to which such DETAILS pertain
OR
Furnishing of the relevant ANNUAL RETURN
Whichever is EARLIER
Reg.Person shall inward supplies not ELIGIBLE FOR INPUT TAX CREDIT where it can be DETERMINED at
Specify FULLY or PARTIALLY INVOICE LEVEL
In FORM GSTR-2
Reg.Person shall QUANTUM of INPUT TAX CREDIT on which is NON TAXABLE SUPPLIES,OR
DECLARE ineligible INWARD SUPPLIES for purpose other than business
relatable to &
CANNOT be DETERMINED at INVOICE LEVEL
Details of NON RESIDENT TAXABLE PERSON in FORM GSTR-5 U/R 63 made PART A recipient/
Invoices by ISD in FORM GSTR-6 U/R 65 PART B to the deductee
FURNISHED TDS by DEDUCTOR in FORM GSTR-7 U/S 39(3) available PART C of CREDIT
TCS by ECO in FORM GSTR-8 U/S 52 in PART C MAY
In RETURN of FORM GSTR-2A include the
Same in FORM GSTR-2

5. RULE 61 : FORM & MANNER of Submission of Monthly Return
Every Reg. Person other than Furnish Return as specified in FORM GSTR-3 electronically through CP
 Person referred u/s 39(1)
u/s 14 of IGST ACT
 ISD For EVERY CALENDAR MONTH PART A of RETURN
 Non Resident Taxable Person or part thereof shall furnish shall be electronically generated
 Person paying TAX u/s10, Return electronically of : on the basis of information furnished
u/s 51 or u/s 52 inward & outward supplies through
Input Tax Credit Availed FORM GSTR-1
Tax Payable FORM GSTR-2,&
Tax Paid Based on other liabilities of
On or BEFORE 20th day of MONTH succeeding such PREECEDING TAX PERIOD
CALENDAR MONTH [Section 39(1)
Such person FURNISHING RETURN Subject to Section 49 Discharge his liability towards
[CHAPTER X Tax
SECTION 49: Interest
PAYMENT of TAX] Penalty
Fees or any other AMOUNT payable
under the ACT or the PROVISION of this CHAPTER VIII
BY
DEBITING the Electronic Cash Ledger or Electronic Credit Ledger
AND
Include the DETAILS in PART B of the RETURN in FORM GSTR-3
A Reg. Person claiming REFUND of any in accordance with Prov. of may CLAIM in PART B of the RETURN in FORM GSTR-3
BALANCE In Section 49(6) & shall be DEEMED to be an application FILED u/s 54
Electronic Cash Ledger Balance in Electronic Cash Ledger
Or Electronic Credit after Discharge CHAPTER XI SECTION 54:REFUND
of LIABILITY under the ACT or Any person claiming REFUND,may make application
CHAPTER VIII may be REFUNDED BEFORE expiry of TWO YEARS from the RELEVANT
U/S 54 [CHAPTER X SECTION 49(6)] DATE in such FORM & manner as may be prescribed

6. Time limit for Furnishing has been EXTENDED & circumstances so warrant RETURN in FORM GSTR-3B in lieu of
FORM GSTR-1 u/s 37 FORM GSTR-3 may be furnished in such manner
FORM GSTR-2 u/s 38 & subject to such condition as may be
notified by the COMMISSIONER
RULE 62 : FORM & MANNER of Submission of QUATERLY RETURN by COMPOSITION SUPPLIER
Every Reg Person on basis of DETAILS FURNISH QUARTERLY RETURN in FORM GSTR-4
Paying TAX u/s 10 in FORM GSTR-4A within 18 DAYS AFTER the END of Shall include
Where required QUARTER[SECTION 39(2)] Invoice wise
After; DELETION, of TURNOVER, INTER STATE & INTRA STATE inward supplies
ADDITION or INWARD SUPPLIES, from Registered & Unregistered Person
CORRECTING TAX PAYABLE, &
TAX PAID CONSOLIDATED details of OUTWARD SUPPLIES MADE
 Shall discharge their liability towards tax, interest, penalty, fees or any other amount payable under this ACT or under the provision of this CHAPTER
by DEBITING the ELECTRONIC CASH LEDGER.
 Opted to pay tax u/s 10 from the BEGINNING of FINANCIAL YEAR shall, where required, FURNISH details of
OUTWARD SUPPLIES U/R 59
INWARD SUPPLIES U/R 60
RETURN U/R 61
Relating to the period DURING which the person was LIABLE to furnish such DETAILS & RETURN Till
the DUE DATE of FURNISHING RETURN for the month of SEPTEMBER of succeeding FINANCIAL YEAR
Or
FURNISHING of ANNUAL RETURN of the PREECEDING FINANCIAL YEAR
Whichever is EARLIER
 The person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for
the composition scheme.

7. Reg person opting out of scheme on his own shall where required period prior to his opting to PAY TAX u/s 9 TILL
Or Furnish details in Relating to the DUE DATE of FURNISHING RETURN for the QUARTER
At the instance of PO FORM GSTR-4 ending SEPTEMBER of succeedingFINANCIAL YEAR
Or
FURNISHING of ANNUAL RETURN of the PREECEDING
FINANCIAL YEAR
Whichever is earlier
CHAPTER III Section 10
Registered person : aggregate turnover PREECIDING FY did not exceed Rs. 50 LAKH(limit can be enhanced but not above 1 crore)
Subject to section 9(3) No INTER STATE OUTWARD SUPPPLY
and section 9(4) Not engaged in making any supply of such GOODS which are NOT LEVIABLE under this ACT
[REVERSE CHARGE] SECTION 52 NOT attracted
NOT manufacturer of SUCH GOODS as NOTIFIED
NO SUPPLY of services OTHER THAN those referred in in clause (b) of para 6 of schedule II
eligible for COMPOSITION LEVY SCHEME. May opt to PAY in lieu of TAX PAYABLE by him an amount calculated at such rate but not exceeding
1%,2.5% or 0.5%
RULE 63 : FORM & MANNER of Submissionof RETURN by NON RESIDENTTAXABLEPERSON
Every Reg. NON RESIDENT shall FURNISH a RETURN INCLUDING the details of within 20 DAYS AFTER end of a TAX PERIOD
TAXABLE Person in FORM GSTR-5 outward supplies or
Inward supplies within 7 DAYS after the LAST DAY of the VALIDITY
& shall pay PERIOD of REGISTRATION
Tax,Interest,Penalty
Fees or any other amount whichever is EARLIER
Payable under the ACT or
under this CHAPTER

8. RULE 64 : FORM & MANNER of Submissionof RETURN by personproviding ONLINEINFORMATION
ACCESS or RETRIEVAL SERVICES
Every Reg. Person From a place OUTSIDE to a person in INDIA other than file RETURN in on or BEFORE 20th DAY of the
Providing such services INDIA REGISTERED PERSON FORM GSTR-5A MONTH succeeding the CALENDAR
[Section 14 of IGST ACT] MONTH or part there of
RULE 65 : FORM & MANNER of Submissionof RETURN by an ISD
Every ISD on basis of Details Deleting,adding Furnish Return in Containing Details of TAX INVOICE on
in FORM GSTR-6A or Correcting FORM GSTR-6 which credit has been received or those issued
where Required Within 13 DAYS u/s 20[CHAPTER V : INPUT TAX CREDIT]
after after end of such
CALENDAR month.
[Section 39(4)]
RULE 66 : FORM & MANNER of Submissionof RETURN by a PERSON requiredtoDEDUCTTAX at SOURCE
Every Reg.Person furnish Return Details available to DEDUCTEE(supplier) in PART C of FORM GSTR-2A & FORM GSTR-4A
[Section 51] in FORM GSTR-7 electronically After DUE DATE of filling
On this basis Of FORM GSTR-7.
Within 10 DAYS from the END of MONTH in which such DEDUCTION was
CERTIFICATE to DEDUCTEE in FORM GSTR-7A made.[section39(3)]
Section 51(3):contain:
 Contract Value
 Rate of Deduction
 Amount Deducted
 Amount Paid to Govt

9. RULE 67 : FORM & MANNER of SubmissionSTATEMENTof SUPPLIES made throughan ECO
Every ECO furnish statement in containing details of SUPPLIES such details made available to in PART C of FORM GSTR-2A
[Section 52] FORM GSTR-8 effected through such ECO & each SUPPLIER after due date
Amount of TAX collected u/s 52(1) of FORM GSTR-8
RULE 68 : NOTICE to NON FILERS of RETURNS
Notice in FORM GSTR-3A to Reg.Person fails to furnish u/s 39
Return u/s 44 Annual Return by 31st December following the END of Financial year
u/s 45 Final Return within 3 month of [date of cancellation or order of
cancellation whichever is later].For Reg.Person filling return u/s
39(1)
u/s 52
RULE 69 : MATCHING of CLAIM of INPUT TAX CREDIT
Section 41
Every Entitled to take CREDIT of as SELF ASSESSED such AMOUNT shall his ELECTRONIC CREDIT LEDGER
Reg.Person ELIGIBLE INPUT TAX in be CREDITED on to &
His RETURN PROVISIONAL BASIS shall be utilised only for PAYMENT
Of SELF ASSESSED OUTPUT TAX
The following details relating to INPUT TAX CREDIT on INWARD SUPPLIES including IMPORTS, PROVISIONALLY ALLOWED u/s 41 shall be MATCHED u/s 42
AFTER the DUE DATE OF FURNISHING RETURN in FORM GSTR-3 :
1. GSTIN of SUPPLIER
2. GSTIN of RECIPIENT
3. INVOICE or DEBIT NOTE NUMBER
4. INVOICE or DEBIT NOTE DATE &
5. TAX AMOUNT

10. Section 42(1)
Details of every furnished by Reg.Person MATCHED
INWARD SUPPLY for a TAX PERIOD with correspondingdetails of OUTWARD SUPPLY furnished by Reg.Person ;OR
IGST PAID u/s 3 of CUSTOMS TARIFF ACT,1975 ; OR
FOR DUPLICATION of claims of INPUT TAX CREDIT
PROVIDED Where TIME LIMIT for furnishing FORM GSTR-1/FORM GSTR-2 has been EXTENDED the DATE of MATCHING shall also be EXTENDED
PROVIDED FURTHER Commissioner may by order EXTEND the DATE of MATCHING to such date
For the purpose of this RULE,it is hereby declared that the claim of ITC shall be considered as MATCHED in following case :
 Claimof INPUT TAX CREDIT in RESPECT of invoices & debit notes in FORM GSTR-2 that were ACCEPTED by RECIPIENT on basis of FORM GSTR-2A
without amendment & if corresponding supplier has furnished a VALID RETURN
 Amount of ITC claimed <= the OUTPUT TAX PAID on such INVOICE or DEBIT NOTE by the CORRESPONDING SUPPLIER
RULE 70 : FINAL ACCEPTANCE
Section 42(2) & RULE 70(2)
Details of inward supply matches with a) with corresponding details of OUTWARD SUPPLY furnished by Reg.Person
b) IGST PAID u/s 3 of CUSTOMS TARIFF ACT,1975 in respect of GOODS imported by him
Mismatched
FINAL ACCEPTANCE
On rectification Made available in
By supplier or FORM GSTR MIS-1 to
Recipient The Reg. Person making such CLAIM

11. RULE 71 : COMMUNICATION &RECTIFICATION of DISCREPANCY inCLAIM of ITC & REVERSAL of CLAIM of ITC
Section 42(3)
Where in respect Recipient claims ITC> TAX declared by Supplier Discrepancy
of OR shall be made available on or BEFORE
INWARD SUPPLY OUTWARD SUPPLY not Declared by LAST DATE of the MONTH
Supplier in His valid RETURN in which MATCHING was done
[Section 42(3)]
Recipient Supplier
& FORM GSTR MIS-1 FORM GSTR MIS-2
OUTPUT TAX LIABLE May make suitable RECITIFICATION in the SATEMENT OF
To be added u/s 42(5)
On account of continuation INWARD SUPPLY OUTWARD SUPPLY
of such DISCREPANCY
[RULE : 71(1)] To be FURNISHED for the month in which DISCREPANCY is made
available
If NOT RECTIFIED by supplier or recipient
AMOUNT to the EXTENT of DISCREPANCY shall be added to the
OUTPUT TAX LIABILITY of the RECIPIENT in his RETURN in FORM
GSTR-3 succeeding the month in which Discrepancy was
communicated.
Section 42(5)
Discrepancy communicated u/s 42(3) & NOT RECTIFIED by SUPPLIER in his VALID RETURN for the month in which Discrepancy is communicated
Amount shall be ADDED to the OUTPUT TAX LIABILITY of RECIPIENT in his RETURN in the month
SUCCEEDING
The MONTH in which DISCREPANCY was communicated
**
Rectification for the purpose of this RULE means
 Rectificationbyasuppliermeansaddingorcorrectingthe detailsof anoutwardsupplyin hisvalidreturnsoas to matchthe detailsof correspondinginwardsupply
declaredbythe recipient
 Rectificationbythe recipientmeansdeletingorcorrectingthe detailsof aninwardsupplysoasto match the detailsof correspondingoutwardsupplydeclaredby
the supplier.

12. RULE 72 : CLAIM of ITC on the SAMEINVOICEmore than ONCE
Duplication of claim of ITC in the details of INWARD SUPPLIES communicate to REGISTERED PERSON in FORM GSTR MIS-1 Section 42(4)
Section 42(6) The amount claimed as ITC that is found to be in excess on account of Duplication of claim shall be added to the OUTPUT TAX liability of the
recipient his return for the month in which the DUPLICATION is communicated
RULE 73 : MATCHING of CLAIM of REDUCTION in the OUTPUT TAX LIABILITY
Following details shall be matched u/s 43 AFTER DUE DATE for furnishing the RETURN in FORM GSTR-3
 GSTIN of SUPPLIER
 GSTIN of RECIPIENT
 CREDIT NOTE NUMBER
 CREDIT NOTE DATE
 TAX AMOUNT
Section 43
The details of Relating to OUTWARD SUPPLY shall be a) with the corresponding REDUCTION in claimfor ITC by Reg. Recipient
Every CREDIT Furnished by Reg.Person MATCHED in his valid RETURN for the same TAX PERIOD or any SUBSEQUENT TAX
NOTE for a TAX PERIOD PERIOD
b) For duplication of claimforREDUCTION in OUTPUT TAX LIABLITY
PROVIDED Where TIME LIMIT for furnishing FORM GSTR-1/FORM GSTR-2 has been EXTENDED the DATE of MATCHING shall also be EXTENDED
PROVIDED FURTHER Commissioner may by order EXTEND the DATE of MATCHING to such date
**
For the purpose of this RULE,it is hereby declared
 The claimof reduction in output tax liability due to issuance of CREDIT NOTE in FORM GSTR-1 that were accepted by corresponding recipient in FORM
GSTR-2 without amendment shall be TREATED as MATCHED,if the recipient has provided a valid RETURN
 The claimof reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the
reduction claimed is equal to or more than the claimof input tax credit after taking into account the reduction admitted and discharged on such credit
note by the corresponding recipient in his valid return.

13. RULE 74 : FINAL ACCEPTANCEof REDUCTION in OUTPUT TAX LIABILITY & COMMUNICATION thereof
Section43(2)
The claimfor reduction Matches with corresponding REDUCTION in the claimof ITC by recipient
In OUTPUT TAX LIABILITY
By Supplier
Shall be FINALLY ACCEPTED & COMMUNICATED
Mismatched In FORM GSTR MIS-1
On rectification by supplier or recipient
RULE 75 : COMMUNICATION &RECTIFICATION of DISCREPANCY inREDUCTION inOUTPUTTAX LIABILITY &
REVERSAL OF CLAIM of REDUCTION
Section 43(3)
Reduction of OUTPUTTAX LIABILITY > corresponding Reduction in claim of ITC Such DISCREPANCY shall be made available on or
In respect of OUTWARD SUPPLIES BEFORE the LAST DATE of
OR the MONTH in which matching was done
The corresponding CREDIT NOTE is not DECLARED
by The RECIPIENT in his VALID return Supplier Recipient
[Section 43(3)] In FORM GSTR MIS-1 In FORM GSTR MIS-2
& May make suitable RECITIFICATION in the SATEMENT OF
Details of OUTPUT TAX LIABILITY to be ADDED OUTWARD SUPPLIES INWARD SUPPLIES
u/s 43(5) on account of continuation of To be FURNISHED for the month in which DISCREPANCY is made available
Discrepancy
[RULE 75(1)] If NOT rectified by SUPPLIER or RECIPIENT
An AMOUNT to the extent of DISCREPANCY shall be ADDED to the OUTPUT
TAX LIABILITY of the SUPPLIER & DEBITED to ELECTRONIC LIABILITY
REGISTER
&
also shown in his RETURN in FORM GSTR -3 for the MONTH succeeding the
MONTH in which DISCREPANCY is made available

14. Section43(5)
The AMOUNT in respect of which not RECTIFIED by The AMOUNT shall be ADDED To the OUTPUT TAX LIABILITY
DISCREPANCY is communicated & RECIPIENT in his VALID RETURN Of SUPPLIER in his RETURN
u/s 43(3) For the month in which For the MONTH
It was communicated SUCCEEDING
the month in which DISCREPANCY was communicated
**
For the purpose of this RULE,it is hereby declared
 RECTIFICATION by SUPPLIER means DELETING or CORRECTING the details of an OUTWARD SUPPLY in his VALID RETURN so as to MATCH the details of
corresponding INWARD SUPPLY declared by the RECIPIENT
 RECTIFICATION by RECIPIENT means ADDING or CORRECTING the details of an INWARD SUPPLY so as to MATCH the OUTWARD SUPPLY declared by
the RECIPIENT
RULE 76 : CLAIM of REDUCTION of OUTPUT TAX LIABILITY more than once
The duplication in claimof reduction in output tax liability in the details of OUTWARD SUPPLIES shall be communicated to the Reg. Person in
FORM GSTR MIS-1 [Section 42(4)]
Section 42(6)
The AMOUNT in respect of REDUCTION in OUTPUT TAX LIABILITY found to be on account of DUPLICATION OF CLAIM
Shall be ADDED to the OUTPUT TAX LIABILITY to SUPPLIER in his
RETURN for the month in which duplication is communicated

15. RULE 77 : REFUND of INTEREST PAID on RECLAIM of REVERSAL
The interest to be shall be claimed by Reg.Person in FORM GSTR-3
REFUNDED &
u/s 42(9) or u/s 43(9) shall be credited to his
ELECTRONIC CASH LEDGER available for payment of any future LIABILITY towards INTEREST or
In FORM GST PMT-05 TAXABLE PERSON may claim REFUND u/s 54
Section 42(9)
Reduction in OUTPUT TAX LIABILITY
ACCEPTED u/s 42(7) INTERESTS paid shall be refunded to RECIPIENT
U/S 42(8)
Section 42(7)
Recipient eligible to REDUCE from his Amount added u/s 42(5) IF SUPPLIER declares the DETAILS of the INVOICE or DEBIT
OUTPUT TAX LIABILITY NOTE in his valid RETURN within TIME PERIOD U/S 39(9)
Section 39(9)
Subject to section 37 & section 38, Discovers any incorrect particulars Rectify the same in the RETURN to be furnished in the
Any Reg. Person after furnishing RETURN or omission other than as a result of month/quarter in which the same is NOTICED
 u/s 39(1) scrutiny SUBJECT to
 u/s 39(2) Composition levy Audit PAYMENT of INTEREST
 u/s 39(3) TDS section 51 Inspection
 u/s 39(4) ISD Enforcement Activity by
 u/s 39(5) NRI TAX AUTHORITY
Section 43(9)
Reduction in OUTPUT TAX LIABILITY
ACCEPTED u/s 43(7) INTERESTS paid shall be refunded to SUPPLIER
U/S 43(8)

16. Section 43(7)
SUPPLIER eligible to REDUCE from his Amount added u/s 43(5) IF RECIPIENT declares the DETAILS CREDIT
OUTPUT TAX LIABILITY NOTE in his valid RETURN within TIME PERIOD U/S 39(9)
RULE 78 : Matching of details furnishedby ECO with the details providedby the SUPPLIER
Supplies made through as DECLARED in Following DETAILS with the CORRESPONDING details declared by the SUPPIER in FORM GSTR-1
ECO FORM GSTR-8 MATCHED
State of Place of SUPPLY &
Net TAXABLE VALUE
PROVIDED Where TIME LIMIT for furnishing FORM GSTR-1 u/s 37 has been EXTENDED the DATE of MATCHING shall also be EXTENDED
PROVIDED FURTHER Commissioner may by order EXTEND the DATE of MATCHING to such date
RULE 79 : COMMUNICATION &RECTIFICATION of DISCREPANCY indetailsfurnishedby the ECO & THE SUPPLIER
Any discrepancy in details On or BEFORE the LAST DATE shall be made available
Furnished by ECO & of MONTH in which
SUPPLIER MATCHING was done SUPPLIER ECO
FORM GST MIS-3 FORM GST MIS-4
May make suitable RECTIFICATION in statement of
OUTWARD SUPPLY STATEMENT in FORM GSTR-8
To be FURNISHED for the month in which DISCREPANCY is made available
Such addition to OUTPUT TAX LIABLITY & INTEREST PAYABLE
There on ,made available to SUPPLIER in FORM GST MIS-3 & If NOT rectified by SUPPLIER or ECO an AMOUNT to the extent of DISCREPANCY
shall be ADDED to the OUTPUT TAX LIABILITY of the SUPPLIER in his RETURN to be
furnished in FORM GSTR -3 for the MONTH succeeding the month in which
Discrepancy was communicated.

17. RULE 80 : ANNUAL RETURN
Every Reg. Person other than furnish ANNUAL RETURN in FORM GSTR-9
ISD u/s 44(1)
SECTION 51 for every FINANCIAL YEAR
SECTION 52 on or BEFORE 31ST DECEMBER following the
CASUAL TAXABLE PERSON END of such FINANCIAL YEAR
NON RESIDENT TAXABLE PERSON
Person paying tax u/s 10 furnish annual return in FORM GSTR-9A
EVERY ECO u/s 52(5) furnish annual STATEMENT in FORM GSTR-9B
Section 44(2)
Every Reg. Person Required to get ACCOUNTS AUDITED furnish ANNUAL RETURN u/s 44(1),alongwith
u/s 35(5) a copy of AUDITED ANNUAL ACCOUNTS
RECONCILLING STATEMENT duly CERTIFIED
(Reconciling the value of supplies declared in the RETURN
FURNISHED for the FINANCIAL YEAR with AUDITED ANNUAL
FINANCIAL STATEMENT)
IN
FORM GSTR-9C
Chapter VIII ACCOUNTS & RECORDS
Section 35(5)
Every Reg. Person TURNOVER during FY>Rs.2 crore get his accounts AUDITED by CHARTERED ACCOUNTANT or COST ACCOUNTANT
[RULE 80]

18. RULE 81 : FINAL RETURN
Section 45
Every Reg.person Required to furnish RETURN & Registration has been CANCELLED shall furnish FINAL RETURN in
u/s 39(1) FORM GSTR-10
within 3 MONTHS of the
DATE of CANCELLATION
OR
DATE of ORDER of
CANCELLATION
Whichever is LATER
RULE 82 : DETAILS of INWARD SUPPLIES of PERSON having UNIQUE IDENTITY NUMBER
Every Person who has & claims REFUND of TAXES paid shall furnish DETAILS of such SUPPLIES IN FORM GSTR-11 alongwith
UIN on his INWARD SUPPLIES APPLICATION for REFUND
SUCH CLAIM
RULE 83 deals with PROVISIONS relating toaGOODS & TAX PRACTITIONER