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[Cites 0, Cited by 0] [Section 71(4)] [Section 71] [Entire Act]

Union of India - Subsection

Section 71(4)(i) in The Central Goods and Services Tax Rules, 2017

(i)Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;