Section 42(1)(l) in The Central Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 42(1)] [Section 42] [Entire Act]

Union of India - Subsection

Section 42(1)(l) in The Central Goods and Services Tax Rules, 2017

(l)[ the amount 'C3', 'D1' and 'D2' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax and declared in Form GSTR-3B or through Form GST DRC-03;] [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]

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Union of India - Subsection

Section 42(1)(l) in The Central Goods and Services Tax Rules, 2017