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Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit

Rule 12 - Draft-Bills-Reports - Draft GST Return Rules - DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20- [September 2016] - Rule 12 - 12. (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section ( .....

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ctronically in FORM GST ITC-1 through the Common Portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications i .....

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plies to be furnished for the month in which the discrepancy is made available. (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 re .....

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