Details amended or modified or deleted by recipient to be informed to supplier :
The details of supplies modified, deleted or included by the recipient in the return furnished under section 38(2) or section 39(4) of CGST Act [return by Input Service Distributor] shall be communicated to the supplier concerned in such manner and within such time as may be prescribed – sections 38(3) and 38(4) of CGST Act [section 38(3) appears to be redundant as it is already included in section 38(4) of CGST Act].