Rule 88D- Mismatch in GSTR-2B and GSTR-3B
Rule 88D under the Central Goods and Services Tax (CGST) Rules plays a pivotal role in addressing the mismatch of Input Tax Credit (ITC) between two crucial GST returns, namely GSTR-2B and GSTR-3B. This rule serves as a significant mechanism to harmonize the ITC claimed by taxpayers and the data available in their GSTR-2B. To …
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