Matching of claim of reduction in the output tax liability
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....GSTIN of the supplier; (b) GSTIN of the recipient; (c) credit note number; (d) credit note date; and (e) tax amount: Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly: Provided furt....


TaxTMI