{"id":1550,"date":"2016-10-06T18:05:45","date_gmt":"2016-10-06T12:35:45","guid":{"rendered":""},"modified":"2016-10-06T18:05:45","modified_gmt":"2016-10-06T12:35:45","slug":"communication-and-rectification-of-discrepancy-in-claim-of-input-tax-credit-and-reversal-of-claim-of-input-tax-credit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1550","title":{"rendered":"Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit"},"content":{"rendered":"<p>Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit<br \/>Rule 12<br \/>Bill  <br \/>Draft GST Return Rules<br \/>Draft &#8211; Goods And Services Tax &#8211; Return Rules, 20 [September 2016]<br \/>12. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit<br \/>\n(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 29 and the details of output tax liable 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 taxable person making such claim and the supplier electronically in FORM GST ITC-1<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22682\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax creditRule 12Bill Draft GST Return RulesDraft &#8211; Goods And Services Tax &#8211; Return Rules, 20 [September 2016]12. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (1) &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1550\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1550","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1550","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1550"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1550\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}