Amendment of section 34.

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....es Tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely:-- "Provided that no reduction in output tax liability of the supplier shall be permitted, ....

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....Goods and Services Tax Act so as to explicitly provide for the requirement of reversal of corresponding input tax credit in respect of a credit-note, if availed, by the registered recipient, for the p....