[Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.] 1
1 Omitted vide Notf 19/2022-CT dt 28.9.2022. Effective from 1.10.2022
[A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.] 1
1 Omitted vide Notf 19/2022-CT dt 28.9.2022. Effective from 1.10.2022
[A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available.] 1
1 Omitted vide Notf 19/2022-CT dt 28.9.2022. Effective from 1.10.2022
[Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available] 1
1 Omitted vide Notf 19/2022-CT dt 28.9.2022. Effective from 1.10.2022
[Explanation.- For the purposes of this rule, it is hereby declared that -
(i) Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(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.] 1
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