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

State of Punjab - Subsection

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

(c)where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.]