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

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..... screpancy in reduction in output tax liability and reversal of claim of reduction.- (1) Any discrepancy in claim of reduction in output tax liability, specified 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 c .....

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..... lity of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation.- For the purposes of this rule, it is hereby declared that - (i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match t .....

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