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[Cites 0, Cited by 0] [Section 117] [Entire Act]

State of Kerala - Subsection

Section 117(3) in Kerala Goods and Services Tax Rules, 2017

(3)The amount of credit specified in the application in FORM GST TRAN-1 shall be credited to the electronic credit ledger of the applicant maintained in FORM GST PMT-2 on the common portal.