RULE 73 (CGST Rule)

Matching of claim of reduction in the output tax liability

RULE 74 (CGST Rule)

Final acceptance of reduction in output tax liability and communication thereof

Rule 75 (CGST Rule)

Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

RULE 76 (CGST Rule)

Claim of reduction in output tax liability more than once

RULE 77 (CGST Rule)

Refund of interest paid on reclaim of reversals

RULE 78 (CGST Rule)

. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier

Rule 79 (CGST Rule)

Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier

RULE 80 (CGST Rule)

Annual return

Rule 81 (CGST Rule)

Final return

RULE 82 (CGST Rule)

Details of inward supplies of persons having Unique Identity Number

RULE 83 (CGST Rule)

Provisions relating to a goods and services tax practitioner

RULE 83A (CGST Rule)

Examination of Goods and Services Tax Practitioners

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