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Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

Rule 16 - Draft-Bills-Reports - Draft GST Return Rules - Goods and Services Tax - Rule 16 - 16. (1) Any discrepancy in claim of reduction in output tax liability, specified in subsection (3) of section 29A, and the details of output tax liability to be added under subsection (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 recipient electronically in FORM GST ITC-1 through the Common Portal o .....

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