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Chapter VIII

Returns

59. Form and manner of furnishing details of outward supplies.-

(3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6Athrough the common portal after the due date of filing of FORM GSTR-1.


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