Page 44 - GSTL_27th August 2020_Vol 39_Part 4

J100 GST LAW TIMES [ Vol. 39
8 Matching of Rule 73 Relating to the The time Provided further
claim of re- claim of reduc- limit for that the Commis-
duction in tion in output furnishing sioner may, on
output tax tax liability FORM the recommenda-
liability. shall be GSTR-1 tions of the
matched under under Sec- Council, by or-
Section 43 after tion 37 and der, extend the
the due date for FORM date of matching
furnishing the GSTR-2 relating to claim
return in under Sec- of reduction in
FORM GSTR-3 tion 38 has output tax liabil-
(Kept abeyance) been ex- ity to such date
tended, the as may be speci-
date of fied therein
matching
of claim of
reduction
in the out-
put tax lia-
bility shall
be extend-
ed accord-
ingly :
9 Matching of Rule 78 The details The time Provided further
details relating to the limit for that the Commis-
furnished supplies made furnishing sioner may, on
by the through an FORM the recommenda-
e-commerce e-Commerce GSTR-1 tions of the
operator operator, as under Sec- Council, by or-
with details declared in tion 37 has der, extend the
furnished by FORM been ex- date of matching
the supplier. GSTR-8, shall tended; the to such date as
be matched date of may be specified
with the corre- matching therein
sponding de- of the
tails declared above men-
by the supplier tioned de-
in FORM tails shall
GSTR-1 be extend-
ed accord-
ingly.
10 Export of Rule 96A(1) Any registered (a) fifteen (a) such further
goods or person availing days af- period as may
services un- the option to ter the be allowed by
der Bond or supply goods or expiry the Commis-
Letter of un- services for ex- of three sioner, from
dertaking. port without months the date of is-
GST LAW TIMES  27th August 2020  44