Rule 59 of CGST Rules -Form and manner of furnishing details of outward supplies

(updated as on 15.11.2017)

(1) Everyregistered person, other than a person referred to in section 14 of the Integrated Goods and
Services Tax Act, 2017, required to furnish the details of outward supplies of goods orservices or both under section 37, shall furnish such details in FORM GSTR-1electronically through the common portal, either directly or through a Facilitation Centrenotified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORMGSTR-1 shall include the

(a) invoice wise details of all –

(i) inter-State and intra-State supplies made to the registered persons; and

(ii) inter-State supplies with invoice value more than two and a half lakhrupees made to the unregistered persons;

(b) consolidated details of all –

(i) intra-State supplies made to unregistered persons for each rate of tax; and

(ii) State wise inter-State supplies with invoice value upto two and a half lakhrupees made to unregistered persons for each rate of tax;

(c) debit and credit notes, if any, issued during the month for invoices issuedpreviously.

(3) The details of outward supplies furnished by the supplier shall be made availableelectronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the common portal after thedue date of filing of FORM GSTR-1.
(4) The details of inward supplies added, corrected or deleted by the recipient in hisFORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39shall be made available to the supplier electronically in FORM GSTR-1A through thecommon portal and such supplier may either accept or reject the modifications made by therecipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to theextent of modifications accepted by him.

CHAPTER VIII

RETURNS

Chapter VIIIof CGST Rules, 2017 consists of twenty six rules relating to RETURNRULES under the GST regime. All this rules are available for your ready reference.
Rule 59 :Form and manner of furnishing details of outward supplies
Rule 60 :Form and manner of furnishing details of inward supplies
Rule 61 :Form and manner of submission of monthly return
Rule 62 :Form and manner of submission of quarterly return by the compositionsupplier
Rule 63 :Form and manner of submission of return by non-resident taxable person
Rule 64 :Form and manner of submission of return by persons providing onlineinformation and database access or retrieval services
Rule 65 :Form and manner of submission of return by an Input Service Distributor
Rule 66 :Form and manner of submission of return by a person required to deduct tax at source
Rule 67 : Form and manner of submission of statement of supplies through an e commerceoperator
Rule 68 :Notice to non-filers of returns
Rule 69 :Matching of claim of input tax credit
Rule 70 :Final acceptance of input tax credit and communication thereof
Rule 71 :Communication and rectification of discrepancy in claim of input tax credit andreversal of claim of input tax credit
Rule 72 :Claim of input tax credit on the same invoice more than once
Rule 73 :Matching of claim of reduction in the output tax liability
Rule 74 :Final acceptance of reduction in output tax liability and communication thereof
Rule 75 :Communication and rectification of discrepancy in reduction in output taxliability and reversal of claim of reduction
Rule 76 :Claim of reduction in output tax liability more than once
Rule 77 :Refund of interest paid on reclaim of reversals
Rule 78 :Matching of details furnished by the e-Commerce operator with the detailsfurnished by the supplier
Rule 79 :Communication and rectification of discrepancy in details furnished by the e commerceoperator and the supplier
Rule 80 :Annual Return
Rule 81 :Final return
Rule 82 :Details of inward supplies of persons having Unique Identity Number
Rule 83 :Provisions relating to a goods and services tax practitioner
Rule 84 :Conditions for purposes of appearance

 
You may also like :
Click here to download the CGST Rules as updated on 15th November, 2017