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Rule 1 Form and manner of furnishing details of outward supplies
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Rule 2 Form and manner of furnishing details of inward supplies
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Rule 3 Form and manner of submission of monthly return
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Rule 4 Form and manner of submission of quarterly return by the composition supplier
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Rule 5 Form and manner of submission of return by non-resident taxable person
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Rule 5A Form and manner of submission of return by persons providing online information and database access or retrieval services
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Rule 6 Form and manner of submission of return by an Input Service Distributor
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Rule 7 Form and manner of submission of return by a person required to deduct tax at source
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Rule 8 Form and manner of submission of statement of supplies through an e-commerce operator
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Rule 9 Notice to non-filers of returns
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Rule 10 Matching of claim of input tax credit
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Rule 11 Final acceptance of input tax credit and communication thereof
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Rule 12 Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
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Rule 13 Claim of input tax credit on the same invoice more than once
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Rule 14 Matching of claim of reduction in the output tax liability
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Rule 15 Final acceptance of reduction in output tax liability and communication thereof
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Rule 16 Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
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Rule 17 Claim of reduction in output tax liability more than once
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Rule 18 Refund of interest paid on reclaim of reversals
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Rule 19 Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
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Rule 20 Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier
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Rule 21 Annual return
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Rule 22 Final return
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Rule 23 Details of inward supplies of persons having Unique Identity Number
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Rule 24 Provisions relating to a goods and services tax practitioner
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Rule 25 Conditions for purposes of appearance
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