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Rule 61 - Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - Special provisions for adjustment of tax dues, input tax credit and modifications based on the discrepancies

Goods and Services Tax - Rule 61 - Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - Special provisions for adjustment of tax dues, input tax credit and modifications based on the discrepancies - TMI Updates - Highlights .....

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