Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction

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..... in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2 through the Common Portal on or before the last date of the month in wh .....

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..... discrepancy is made available. Explanation 1.- Rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient. Explanation 2.- Rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outwar .....

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