Rule 73
Matching of claim of reduction in the output tax liability (Omitted)
GST
Returns
Rule 73 of Central Goods and Services Tax Rules, 2017
73. 1[****]
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NOTES:-
1.
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as,
“73. 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 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipie
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