Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
Rule 16
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
16. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
(1) Any discrepancy in claim of reduction in output tax liability, specified in subsection (3) of section 29A, and the details of output tax liability to be added under subsection (5) of the said section on account of continuation of such discrepancy shall be made available to the registered taxable person making such claim and the recipient electronically in FORM GST ITC-1 through t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =