Jharkhand Goods and Services Tax (SGST) Rules, 2017. Part AState Rules of Jharkhand · 2017
The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
192 Inserted vide S.O. No. 89 Dated- 06.10. 2017 111
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