If there are any discrepancies for the records to be matched, the same will be sent in FORM GST MIS-2 through the common portal to the supplier of goods or services electronically.
GST Tip – 188
Another new form “FORM GST MIS-2” has been introduced in the Revised Return Rules. This form will be issued to the supplier of the goods and services in cases of mismatch between the supplier’s and recipient’s records in cases where the recipient has claimed excess input tax credit or the supplier has not uploaded his records in the GSTR – 1.
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