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

GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017State Rules of Punjab · 2017

(1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.

(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 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 546 made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.

Where this provision sits

ActGSR. 22/P.A.5/2017/S.164/Amd.(1)/2017
Section74
Marginal noteFinal acceptance of reduction in output tax liability and communication thereof
JurisdictionState of Punjab
StatusIn force as published by the source

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