CGST Rules Rule 73 — Matching of claim of reduction in the output tax liability
CGST Rules, 2017 · Matching of claim of reduction in the output tax liability
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Rule 73 of the CGST Rules, 2017 governs Matching of claim of reduction in the output tax liability. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 73 CGST: Matching of claim of reduction in the output tax liability — eligibility, conditions, case laws and compliance impact under Indian tax law.
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Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022