Matching of claim of reduction in the output tax liability
Rule 14
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
14. Matching of claim of reduction in the output tax liability
The following details relating to the claim of reduction in output tax liability shall be matched under section 29A after the due date for furnishing the return in FORM GSTR3
(a) GSTIN of the supplier
(b) GSTIN of the recipient
(c) Credit Note date
(d) Credit Note number
(e) Taxable value
(f) Tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under sub-section (1) of section 25 and FORM GSTR-2 under sub-section (2) of section 26 has been extended, the date of matc
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