Section 43 CGST Act 2017 – Matching, reversal and reclaim of reduction in output tax liability.
Section 43 CGST Act 2017 [ Section 43 CGST Act 2017 (except the proviso to sub-section (9) of section 43 ) Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ] Section 43 CGST Act 2017 explains Matching, reversal and reclaim of reduction in output tax liability and is covered in Chapter IX – Returns [Note… Read More »