GST Reconciliation · GST Legal Library
Central Goods and Services Tax Rules, 2017

Rule 88D — Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return

CGST Rules · Current in India Code record

Rule reference

Rule: 88D

Subject: Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return

Chapter: CGST Rules

Current in India Code record

Legal text and verification

This is the Rule-wise reference page in the GSTReconciliation.in legal library. The statutory wording should be checked against the applicable consolidated Rules and amendment notifications for the relevant tax period.

Primary source: India Code 2.0 — Central Goods and Services Tax Rules, 2017. This automatically generated page does not invent or reproduce unverified statutory wording.

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Practical note

GST Rules are amended through notifications. For professional or compliance use, verify the version applicable to the relevant date and the corresponding Gazette notification.