Form and manner of furnishing details of outward supplies
Rule 1
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
DRAFT
GOODS AND SERVICES TAX – RETURN RULES, 20
Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016.
Chapter-__:
RETURNS
1. Form and manner of furnishing details of outward supplies
(1) Every registered taxable person required to furnish the details:
(a) of outward supplies of goods and/or services effected during a tax period under sub-section (1) of section 25; and
(b) of outward supplies of goods and/or services effected during an earlier tax period under sub-se
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