Author: admin_gst

Rule 96
Refund of integrated tax paid on goods or services exported out of India
GST
Refund
Rule 96 of Central Goods and Services Tax Rules, 2017
96. Refund of integrated tax paid on goods 3[or services] exported out of India.-
(1) The shipping bill filed by 4[an exporter of goods] shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files 11[a departure manifest or] an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
16[(b) the applicant has furnished a valid return in FORM GSTR-3B:
Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1 24[, as amended in FORM GSTR-1A if any,],

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ted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India.
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(3) Upon the receipt of the information regarding the furnishing of a valid return in 22[FORM GSTR-3B] from the common portal, 6[the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods] and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-
(a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund

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also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission.
(5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generate

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01-07-2017 w.e.f. 01-07-2017
1A.
Inserted vide Notification No. 15/2017 – Central Tax dated 01-07-2017 w.e.f. 01-07-2017
2.
Inserted vide Notification No. 51/2017 – Central Tax dated 28-10-2017
3.
Inserted vide  Notification No. 75/2017 – Central Tax dated 29-12-2017 w.e.f. 23-10-2017
3A.
Inserted vide  Notification No. 75/2017 – Central Tax dated 29-12-2017 w.e.f. 23-10-2017
4.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 before it was read as, “an exporter”
5.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 before it was read as, “relevant export invoices”
6.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 before it was read as, “the system designated by the Customs shall process the claim for refund”
7.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 befo

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ax (Rate) 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October, 2017 or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs Tax dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”
9.
Substituted vide Notification No. 53/2018 – Central Tax dated 09-10-2018 w.e.f. 23-10-2017 before it was read as,
“8[(10) The persons claiming refund of integrated tax paid on ex

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number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017.]”
10.
Substituted vide Notification No. 54/2018 – Central Tax dated 09-10-2018 before it was read as,
“9[(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate) dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the

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ntral Tax dated 18-05-2021 before it was read as,
“after passing an order in FORM GST RFD-06”
15. 
Inserted vide Notification No. 35/2021-Central Tax dated 24-09-2021 w.e.f. 01-01-2022
16. 
Substituted vide Notification No. 14/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as,
“(b) the applicant has furnished a valid return in FORM GSTR-3 1[or FORM GSTR-3B, as the case may be];”
17.
Substituted vide Notification No. 14/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as, “1962”
18. 
Inserted vide Notification No. 14/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017
19. 
Omitted vide Notification No. 14/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as,
“(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate t

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B of FORM GST RFD-07].”
22. 
Substituted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“FORM GSTR-3 1A[or FORM GSTR-3B, as the case may be]”
23.
Omitted vide Notification No. 38/2023- Central Tax dated 04-08-2023 before it was read as,
“2[Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.]”
24. 
Inserted vide Notification No. 12/2024

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October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.]]
12[Explanation.- For the p

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Rule 95
Refund of tax to certain persons
GST
Refund
Rule 95 of Central Goods and Services Tax Rules, 2017
95. Refund of tax to certain persons.-
1[(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11.]
(2) An acknowledgement for the receipt of the application for refund shall be issued in FORM GST RFD-02.
(3) The refund of tax paid by the applicant shall be available if-

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atis mutandis, apply for the sanction and payment of refund under this rule.
(5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of this Chapter, such treaty or international agreement shall prevail.
 
 
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NOTES:-
1. 
Substituted vide Notification No. 75/2017 – Central Tax dated 29-12-2017 before it was read as,
“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre no

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Rule 94
Order sanctioning interest on delayed refunds
GST
Refund
Rule 94 of Central Goods and Services Tax Rules, 2017
94. Order sanctioning interest on delayed refunds.-
2[(1)] Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a 1[payment order] in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
3[(2) The following periods shall not be includ

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Rule 93
Credit of the amount of rejected refund claim
GST
Refund
Rule 93 of Central Goods and Services Tax Rules, 2017
93. Credit of the amount of rejected refund claim.-
(1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger.
(2) Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of

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Rule 92
Order sanctioning refund
GST
Refund
Rule 92 of Central Goods and Services Tax Rules, 2017
92. Order sanctioning refund.-
(1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable:
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6[(1A) Where, upon examination of the application of refund of any amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under sub-section (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in FORM GST RFD

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no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD- 07.]
(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundab

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under sub-rule (1) 8[or sub-rule (1A)] or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue 5[a payment order] in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund.
 
 
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NOTES:-
1. 
Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019
2. 
Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 – Central Tax dated 24-09-2019) before it was read as, “payment advice”
2A.
Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 – Central Tax dated 24-09-2019) before it was read as, “payment advice”
2B.
Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 – Central Tax dated 24-0

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HSN CODE AND RATE OF GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 29-6-2017 Last Reply Date:- 29-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Please specify the GST Rate of HSN Code 84193900 (Other dryer other than Household Machinery)
In our case we are manufacturing Pharma Machines and the dryer which is used in Pharma Industries.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Schedule -III of Notification No. 1/2017-Central Tax-Rate dat

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Rule 91
Grant of provisional refund
GST
Refund
Rule 91 of Central Goods and Services Tax Rules, 2017
91. Grant of provisional refund.-
(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
6[(2) The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceedin

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vice:].
2[Provided that the 3A[payment order] in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said 3B[payment order] was issued.]
5[(4) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (3).]
 
 
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NOTES:-
1. 
Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019
2.
Inserted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019
3.
Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 24-09-2019 (Notified by Notification No. 42/2019 – Central Tax dated 24-09-2019) befor

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t was read as,
“(2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
1[Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.]”
 
–
Statute, statutory provisions legislation, law, enactment, Acts, Rules, R

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Rule 90
Acknowledgement
GST
Refund
Rule 90 of Central Goods and Services Tax Rules, 2017
90. Acknowledgement.-
(1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its c

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GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the proper officer, shall be excluded from the period of two years as specified under sub-section (1) of Section 54, in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies.]
(4) Where deficiencies have been communicated in FORM GST RFD-03 under the State Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3).
2[(5) The applicant may, at any time before issuance of provisional refund sanction order in FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-0

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Release of mid-term Foreign Trade Policy Review in September, 2017
GST
Dated:- 29-6-2017

At the time of the release of the Foreign Trade Policy (1st April, 2015-31st March 2020), it was mentioned that the policy would be reviewed mid-term with the objective of making a mid-course assessment and modification where required. During one of the stakeholder consultations, it was announced that an effort will be made to release the mid-term review before 01st July, 2017 to align this wit

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Rule 84
Conditions for purposes of appearance
GST
Returns
Rule 84 of Central Goods and Services Tax Rules, 2017
84. Conditions for purposes of appearance.-
(1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered o

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Rule 82
Details of inward supplies of persons having Unique Identity Number
GST
Returns
Rule 82 of Central Goods and Services Tax Rules, 2017
82. Details of inward supplies of persons having Unique Identity Number.-
(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such re

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Rule 83
Provisions relating to a goods and services tax practitioner
GST
Returns
Rule 83 of Central Goods and Services Tax Rules, 2017
83. Provisions relating to a goods and services tax practitioner.-
(1) An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,
(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(iv) has not been convicted by a competent court;
and satisfies any of the following conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State Government or of the 3[Central Board of Indirect Taxes] and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period

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of Company Secretaries of India.
(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner.
(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council:
Provided further that no person to whom the provisions of clause (b) of 1[sub-rule] (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of

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uring the period of authorisation.
(7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal:
Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner.
5[(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward 6[****] supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d)

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t to the same.]
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct.
(10) The goods and services tax practitioner shall-
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or electronically verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory shall be treated as enrolled in the State or Union territory for the purposes specified in sub-rule (8).
 
 
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NOTES:-
1. 
Substituted vide Notification No. 17/2017-Central Tax dated 27-07-2017 w.e.f. 01-07-2017 before it was

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Rule 81
Final return
GST
Returns
Rule 81 of Central Goods and Services Tax Rules, 2017
81. Final return.-
Every registered person required to furnish a final return under section 45, s

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Rule 80
Annual return
GST
Returns
Rule 80 of Central Goods and Services Tax Rules, 2017
4[80. Annual return.- (1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
5[(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.]
7[(1B) Notwithstanding anything contain

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eturn referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.]
6[(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.]
8[(3B) Notwithstanding anything contained in sub-rule (3), for the financial year 2022-2023, the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.]
 
 
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aying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
(3) Every registered person 1[other than those referred to in the proviso to sub-section (5) of section 35,] whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, elec

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Rule 79
Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier (Omitted)
GST
Returns
Rule 79 of Central Goods and Services Tax Rules, 2017
79. 1[****]
 
 
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NOTES:-
1.  
Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.-
(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronicall

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Rule 78
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
GST
Returns
Rule 78 of Central Goods and Services Tax Rules, 2017
78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.-
The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1 1[,

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Rule 77
Refund of interest paid on reclaim of reversals (Omitted)
GST
Returns
Rule 77 of Central Goods and Services Tax Rules, 2017
77. 1[****]
 
 
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NOTES:-
1. 
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“77. Refund of interest paid on reclaim of reversals.-
The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43

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Rule 76
Claim of reduction in output tax liability more than once (Omitted)
GST
Returns
Rule 76 of Central Goods and Services Tax Rules, 2017
76. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“76. Claim of reduction in output tax liability more than once.-
The duplication of claims for reduction in output tax liability in th

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Rule 75
Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (Omitted)
GST
Returns
Rule 75 of Central Goods and Services Tax Rules, 2017
1[****]
 
 
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NOTES:-
1.  
Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.-
(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said secti

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ilable.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) rectification by a 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;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match th

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Rule 74
Final acceptance of reduction in output tax liability and communication thereof (Omitted)
GST
Returns
Rule 74 of Central Goods and Services Tax Rules, 2017
74. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“74. Final acceptance of reduction in output tax liability and communication thereof.-
(1) The final accepta

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Rule 73
Matching of claim of reduction in the output tax liability (Omitted)
GST
Returns
Rule 73 of Central Goods and Services Tax Rules, 2017
73. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“73. Matching of claim of reduction in the output tax liability .-
The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipie

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Impact on Common Middle Class People
Query (Issue) Started By: – Karthik Ramanathan Dated:- 29-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
1.Whether the GST will be beneficial for the poor or middle class people ?
2. The Prices of Consumable items of common people may rise under GST and eating at restaurants will become costlier. Whether the State Govt. or Central Govt. will take responsibility for control of these price fluctuations which affect

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Rule 72
Claim of input tax credit on the same invoice more than once (Omitted)
GST
Returns
Rule 72 of Central Goods and Services Tax Rules, 2017
72. 1[****]
 
 
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NOTES:-
1.
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“72. Claim of input tax credit on the same invoice more than once.-
Duplication of claims of input tax credit in the details of inward supplies

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Rule 71
Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (Omitted)
GST
Returns
Rule 71 of Central Goods and Services Tax Rules, 2017
71. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.-
(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of

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de available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) Rectification by a supplier means adding 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;
(ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply

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Rule 70
Final acceptance of input tax credit and communication thereof (Omitted)
GST
Returns
Rule 70 of Central Goods and Services Tax Rules, 2017
70. 1[****]
 
 
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NOTES:-
1.
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“70. Final acceptance of input tax credit and communication thereof.-
(1) The final acceptance of claim of input tax credit in respect of any t

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