Rule 62 (CGST Rule)

Form and manner of submission of statement and return

Rule 63 (CGST Rule)

Form and manner of submission of return by non-resident taxable person

Rule 64 (CGST Rule)

Form and manner of submission of return by persons providing online information and data base access or retrieval services

Rule 65 (CGST Rule)

Form and manner of submission of return by an Input Service Distributor

Rule 66 (CGST Rule)

Form and manner of submission of return by a person required to deduct tax at source

Rule 67 (CGST Rule)

Form and manner of submission of statement of supplies through an e-commerce operator

Rule 67A (CGST Rule)

Manner of furnishing of return or details of outward supplies by short messaging service facility

Rule 68 (CGST Rule)

Notice to non-filers of returns

Rule 69 (CGST Rule)

Matching of claim of input tax credit

RULE 70 (CGST Rule)

Final acceptance of input tax credit and communication thereof

RULE 71 (CGST Rule)

Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

RULE 72 (CGST Rule)

Claim of input tax credit on the same invoice more than once

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