Output tax liability added for unrectified discrepancy, requiring the supplier to pay the tax and interest promptly. If a communicated discrepancy is not rectified by the supplier in a valid return for the month of communication, the supply's value is added to the supplier's output tax liability for the succeeding calendar month; the supplier must pay the tax and interest on the added amount from the original due date until payment.
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Provisions expressly mentioned in the judgment/order text.
Output tax liability added for unrectified discrepancy, requiring the supplier to pay the tax and interest promptly.
If a communicated discrepancy is not rectified by the supplier in a valid return for the month of communication, the supply's value is added to the supplier's output tax liability for the succeeding calendar month; the supplier must pay the tax and interest on the added amount from the original due date until payment.
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