https://www.taxtmi.com/acts?id=28417 Discrepancies from matching inward and outward supply details are communicated electronically to supplier and recipient via designated portal forms, enabling each to rectify outward or inward statements for the month in which the discrepancy is communicated. If unrectified, the unreconciled amount is added to the recipient's output tax liability in the return for the month following communication. Rectification by supplier means adding or correcting outward-supply details to match recipient declarations; rectification by recipient means deleting or correcting inward-supply details to match supplier declarations. en-us Thu, 29 Jun 2017 12:58:41 +0530 Wed, 29 Oct 2025 15:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28417 Discrepancies from matching inward and outward supply details are communicated electronically to supplier and recipient via designated portal forms, enabling each to rectify outward or inward statements for the month in which the discrepancy is communicated. If unrectified, the unreconciled amount is added to the recipient's output tax liability in the return for the month following communication. Rectification by supplier means adding or correcting outward-supply details to match recipient declarations; rectification by recipient means deleting or correcting inward-supply details to match supplier declarations. Act-Rules GST Thu, 29 Jun 2017 12:58:41 +0530 https://www.taxtmi.com/acts?id=28417