Matching of claim of reduction in the output tax liability
Rule 14
Bill
RETURNS
GST – Returns – Final Draft Rules 3-6-2017
14. Matching of claim of reduction in the output tax liability
\nThe 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:-
\n(a) GSTIN of the supplier;
\n(b) GSTIN of the recipient;
\n(c) credit note number;
\n(d) credit note date; and
\n (e) tax amount:
\nProvided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
\nProvide<\/p>\n
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