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[Cites 0, Cited by 0] [Section 40(1)] [Section 40] [Entire Act]

Union of India - Subsection

Section 40(1)(d) in The Central Goods and Services Tax Rules, 2017

(d)the details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;