Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

Rule 16 – Final Rules (Draft) – RETURNS – GST – RETURNS – Final Draft Rules 3-6-2017 – Rule 16 – 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 sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2 through the Common Portal on or before the last date of the month in which the matching has been carried out. (2) A supplier

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