Matching of claim of reduction in the output tax liability (Omitted)

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....he claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification Number of the recipient; (c) credit note number; (d) credit note date; and (e) tax amount: Provided that where the time limit for ....