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    <title>GST - RETURN - Draft Rules 31-3-2017</title>
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    <description>Registered persons must furnish outward supply details electronically in FORM GSTR-1 and inward supply details in FORM GSTR-2 via the Common Portal; supplier submissions are made available to recipients in FORM GSTR-2A parts and corrections flow between FORM GSTR-1/1A and FORM GSTR-2. Monthly, quarterly and specialised returns (GSTR-3, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8) are prescribed with liabilities discharged through electronic ledgers. Automated matching of input tax credit and reduction claims uses GSTINs, invoice/credit note identifiers, taxable values and tax amounts, with electronic MIS communications for matched, mismatched, duplicate or rectified claims and consequences for unrectified discrepancies.</description>
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