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[Cites 0, Cited by 0] [Section 61(6)] [Section 61] [Entire Act]

State of Punjab - Subsection

Section 61(6)(b) in Punjab Goods and Services Tax Rules, 2017

(b)the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;