Returns Rules provide form & manner of submission of inward & outward supplies, monthly/ quarterly/ annual/ final returns, return by non-resident taxable person, input service distributor, e-commerce supplier, matching of claims of ITC, Communication and rectification of discrepancy in returns, provisions relating to tax return preparer etc.

Refund rules provide for refund of tax, interest, penalty, fees or any other amount etc., provisional refunds, sanction orders, Credit of the amount of rejected refund claim etc.

The rules & formats are available on https://goo.gl/40QkVx 

Source: www.cbec.gov.in

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