Rule 75
Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (Omitted)
GST
Returns
Rule 75 of Central Goods and Services Tax Rules, 2017
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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,
“75. 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 secti
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ilable.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match th
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