{"id":4116,"date":"2017-06-29T13:00:39","date_gmt":"2017-06-29T07:30:39","guid":{"rendered":""},"modified":"2017-06-29T13:00:39","modified_gmt":"2017-06-29T07:30:39","slug":"matching-of-claim-of-reduction-in-the-output-tax-liability-omitted","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=4116","title":{"rendered":"Matching of claim of reduction in the output tax liability (Omitted)"},"content":{"rendered":"<p>Rule 73<br \/>Matching of claim of reduction in the output tax liability (Omitted)<br \/>GST<br \/>Returns<br \/>Rule 73 of Central Goods and Services Tax Rules, 2017<br \/>73. 1[****]<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n*************<br \/>\nNOTES:-<br \/>\n1.&nbsp;&nbsp;<br \/>\nOmitted&nbsp;vide&nbsp;Notification No. 19\/2022-Central Tax dated 28-09-2022&nbsp;w.e.f. 01-10-2022&nbsp;before it was read as,&nbsp;<br \/>\n &#8220;73. Matching of claim of reduction in the output tax liability .-<br \/>\n 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:-<br \/>\n (a) Goods and Services Tax Identification Number of the supplier;<br \/>\n (b) Goods and Services Tax Identification Number of the recipie<\/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=28419\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rule 73Matching of claim of reduction in the output tax liability (Omitted)GSTReturnsRule 73 of Central Goods and Services Tax Rules, 201773. 1[****] &nbsp; &nbsp; ************* NOTES:- 1.&nbsp;&nbsp; Omitted&nbsp;vide&nbsp;Notification No. 19\/2022-Central Tax dated 28-09-2022&nbsp;w.e.f. 01-10-2022&nbsp;before it was read as,&nbsp; &#8220;73. Matching of claim of reduction in the output tax liability .- The following details relating to &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=4116\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Matching of claim of reduction in the output tax liability (Omitted)&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4116","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4116","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=4116"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4116\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}