Section 52(9) in The U.P. Goods and Services Tax Act, 2017
(9)Where the details of outward supplies furnished by the operator under sub-section (4) do not match with the corresponding details furnished by the supplier under [section 37 or section 39] [Substituted 'section 37' by Uttar Pradesh Act No. 45 of 2018, dated 24.12.2018.], the discrepancy shall be communicated to both persons in such manner and within such time as may be prescribed.
