The Central Goods and Services Tax Act, 2017 · IX — RETURNS

Section 43. [Matching, reversal and reclaim of reduction in output tax liability]

In force · As amended up to 2026-08

43. [Matching, reversal and reclaim of reduction in output tax liability].— Omitted by s. 107, ibid . ( w.e.f. 1-10-2022).