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

(m)the amount equal to aggregate of 'D1' and 'D2' shall be [reversed by the registered person in Form GSTR-3B or through Form GST DRC-03] [Substituted 'added to the output tax liability of the registered person' 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)(m) in The Central Goods and Services Tax Rules, 2017