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Amendment Tree
of
Other No. 01/2022 Central Tax


No further amendments.
1
7 Jan, 2022

Other No. 01/2022 Central Tax


Guidelines for recovery proceedings u/s 79 of CGST Act in cases where tax liability reported in GSTR-1 is more than the tax paid in GSTR-3B.

i.e. Cases covered under explanation to section 75(12) of CGST Act inserted w.e.f. 01.01.2022.
No prior amendment.