GST Draft Rules

 
REGISTRATION
1. Application for registration
2. Verification of the application
3. Issue of registration certificate
4. Separate Registrations for multiple business verticals within a State
5. Grant of Registration to persons required to deduct tax at source or collect tax at source
6. Assignment of unique identity number to certain special entities
7. Display of registration certificate and GSTIN in name board
8. Grant of registration to non-resident taxable person
9. Amendment to Registration
10. Suo moto registration
11. Application for cancellation of registration
12. Cancellation of registration
13. Revocation of cancellation of registration
14. Migration of persons registered under Earlier Law
15. Method of authentication
16. Extension in period of operation by casual taxable person and non-resident taxable person
17. Physical verification of business premises in certain cases
 
RETURNS
1. Form and manner of furnishing details of outward supplies
2. Form and manner of furnishing details of inward supplies
3. Form and manner of submission of monthly return
4. Form and manner of submission of quarterly return by the composition supplier
5. Form and manner of submission of return by non-resident taxable person
6. Form and manner of submission of return by an input service distributor
7. Form and manner of submission of return by a person required to deduct tax at source
8. Form and manner of submission of statement of supplies effected through e-Commerce
9. Notice to non-filers of returns
10. Matching of claim of input tax credit
11. Final acceptance of input tax credit and communication thereof
12. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
13. Claim of input tax credit on the same invoice more than once
14. Matching of claim of reduction in the output tax liability
15. Final acceptance of reduction of output tax liability and communication thereof
16. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
17. Claim of reduction in output tax liability more than once
18. Refund of interest paid on reclaim of reversal
19. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
20. Communication and rectification of discrepancy in details furnished by the e-Commerce operator and the supplier
21. Annual return
22. Final return
23. Details of inward supplies of persons having Unique Identity Number
24. Provisions relating to a Tax Return Preparer
25. Conditions for purposes of appearance
PAYMENT OF TAX
1. Electronic Tax Liability Register
2. Electronic Credit Ledger
3. Electronic Cash Ledger
4. Identification number for each transaction
 
REFUND
1. Refund of tax, interest, penalty, fees or any other amount
2. Grant of provisional refund
3. Order sanctioning refund
4. Credit of the amount of rejected refund claim
5. Order sanctioning interest on delayed refunds
6. Refund of tax to certain persons
 
TAX INVOICE, CREDIT AND DEBIT NOTES
1. Tax invoice
2. Manner of Issuing Invoice
3. Bill of supply
4. Supplementary tax invoice and Credit or debit notes
5. Tax Invoice in special cases
 
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