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[Cites 0, Cited by 0] [Section 39(1)] [Section 39] [Entire Act]

State of Kerala - Subsection

Section 39(1)(h) in Kerala Goods and Services Tax Rules, 2017

(h)the Input Service Distributor shall issue an Input Service Distributor credit note, as prescribed in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason;