Rule 88C - Mismatch in GSTR-1 and GSTR-3B

Rule 88C – Mismatch in GSTR-1 and GSTR-3B

Rule 88C of CGST Rules was inserted based on the recommendations made in the 48th GST Council meeting. This rule has been introduced vide CBIC Notification No. 26/2022– Central Tax dated December 26, 2022 This rule has brought about a modification in how discrepancies in liability, as reported in GSTR-1 and GSTR-3B, are addressed. In …

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