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Matching of claim of reduction in the output tax liability

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....eturn in FORM GSTR3 (a) GSTIN of the supplier (b) GSTIN of the recipient (c) Credit Note date (d) Credit Note number (e) Taxable value (f) Tax amount: Provided that where the time limit for furnishing FORM GSTR-1 under sub-section (1) of section 25 and FORM GSTR-2 under sub-section (2) of section 26 has been extended, the date of matching of claim of reduction in the output tax liab....