Guidelines for recovery for self-assessed tax (GSTR 1 vs GSTR 3B)

Rohit Kumar Singh , Last updated: 11 January 2022  
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Procedure for recovery for Mismatch in GSTR 3B and GSTR 1 Returns Central Government introduced amendment to Section 75 (12) of the CGST Rules, 2017 by inserting an explanation thereby paving way for recovery of self-assessed tax without having to resort to proceedings u/s 73 or Sec 74 of the Act

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Published by

Rohit Kumar Singh
(Founder - TaxMarvel Consulting Services LLP)
Category GST   Report

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