[***] [Omitted '3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.' by Notification No. G.S.R. 457(E), dated 28.6.2019.]
Chapter VIII — Part B – 12. Tax payable and paid