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Draft rules and formats for discussion


The CBEC has released certain draft Rules and Formats. You are requested to comment in the following community post (Discussion on draft rules and formats) by 28th September 2016 and we will forward the same to CBEC and GSTN.

The following drafts (released 26/09/2016) are attached for your reference:

  1. Draft Registration Rules
  2. Draft Registration formats
  3. Draft Payment Rules
  4. Draft Payment formats
  5. Draft Invoice Rules
  6. Draft Invoice formats

Additional drafts and formats (released 27/09/2016):

  1. Draft Return Rules
  2. Draft Return Formats
    GSTR 9B
    ITC Mismatch Report
  3. Draft Refund Rules
  4. Draft Refund Formats

Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016.

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    A dealer should be allowed to use same digital signature which is used to file IT return.

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    It is suggested to keep one digital signature for filing various statutory returns including IT return.