confusion(conflicts) in rules of cgst

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can anybody tell me the difference between Rule 44(6) and rule 40(2) of cgst.
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Rule 44 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Manner of Reversal of Input Tax Credit (ITC) under Special Circumstances


Rule 40 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Manner of Claiming Input Tax Credit (ITC) in Special Circumstances

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