Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act] Union of India - Subsection Section 3(2)(b) in The Goods and services Tax Settlement of funds Rules, 2017 (b)by the 25th of October of the subsequent financial year, in case of annual reports, in case of report relating to non-unutilised input tax credit: