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Rule 88C & Rule 88D - A Comprehensive Discussion

The differences between the liabilities declared in GSTR-1 and actual tax paid in GSTR-3B and the differences between ITC available as per GSTR-2B & ITC claimed in GSTR-3B are two core issues under GST. For handling such issues, the Central Government on the recommendations of the GST Council, had issued Rule 88C & 88D under CGST. In this article we will discuss about these rules, their implications and duties of taxpayers in this regard..................... Read More