https://www.taxtmi.com/acts?id=22682 Electronic notification of input tax credit discrepancies in FORM GST ITC-1 must be sent to supplier and recipient by the last date of the month in which matching occurs. Suppliers may rectify by adding or correcting outward supply details; recipients may rectify by deleting or correcting inward supply details in the return for the month the discrepancy is communicated. If neither rectifies, the discrepancy amount is added to the recipient's output tax liability in FORM GSTR-3 for the month following the communication. en-us Thu, 06 Oct 2016 18:05:45 +0530 Thu, 06 Oct 2016 18:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22682 Electronic notification of input tax credit discrepancies in FORM GST ITC-1 must be sent to supplier and recipient by the last date of the month in which matching occurs. Suppliers may rectify by adding or correcting outward supply details; recipients may rectify by deleting or correcting inward supply details in the return for the month the discrepancy is communicated. If neither rectifies, the discrepancy amount is added to the recipient's output tax liability in FORM GSTR-3 for the month following the communication. Act-Rules Bills Thu, 06 Oct 2016 18:05:45 +0530 https://www.taxtmi.com/acts?id=22682