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[Cites 0, Cited by 0] [Section 71(4)] [Section 71] [Entire Act]

State of Punjab - Subsection

Section 71(4)(ii) in Punjab Goods and Services Tax Rules, 2017

(ii)Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.