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THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER VIII - RETURNS

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Related Sections / Notifications / Case Laws

Section 37 of CGST Act - Furnishing details of outward supplies.

Section 38 of CGST Act - Furnishing details of inward supplies.

Section 43 of CGST Act - Matching, reversal and reclaim of reduction in output tax liability.

Form GSTR-3

Form GSTR-2

Form GSTR-1

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Rule 73 - Matching of claim of reduction in the output tax liability.

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