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Section 74: Final acceptance of reduction in output tax liability and communication thereof

10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 2017

(l) The final acceptance ofclaim ofreduction in output tax liability in respect of any tax period, specified in subsection (2) of section 43, shall be made available electronically to the person making such claim in FORM CST MIS-l through the common portal.

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(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis—matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-l through the common portal.

Where this provision sits

Act10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
Section74
Marginal noteFinal acceptance of reduction in output tax liability and communication thereof
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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