Section 43
Matching, reversal and reclaim of reduction in output tax liability
In force
Rules linked to this section
- Rule 72Claim of input tax credit on the same invoice more than once
- Rule 73Matching of claim of reduction in the output tax liability
- Rule 74Final acceptance of reduction in output tax liability
- Rule 75Communication and rectification of discrepancy in reduction
- Rule 76Claim of reduction in output tax liability more than once
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-43.html
- Source confidence: Pending verification
Quick facts
- Section
- 43
- Chapter
- IX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 5