Rule 61 - Where a return in FORM GSTR-3B has been furnished, ...
Late GSTR-3B Submission: Rule 61 Details Tax Adjustment, Input Credit, and Discrepancy Corrections.
August 2, 2017
Act Rules GST
Rule 61 - Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - Special provisions for adjustment of tax dues, input tax credit and modifications based on the discrepancies
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