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<h1>Discrepancy in output tax liability: electronic notice compels supplier and recipient to rectify returns or face automatic reversal.</h1> Former Rule 75 required electronic communication of discrepancies in claims for reduction of output tax liability to supplier and recipient via portal forms, allowing suppliers to correct outward-supply details and recipients to correct inward-supply details in the month notified; if unrectified, the discrepancy amount was added to the supplier's output tax liability, debited to the electronic liability register and reflected in the supplier's next monthly return.
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