Input tax credit matching dictates addition or reversal of credit and interest consequences following supplier-recipient reconciliation.

Matching of inward supply details with supplier returns and import tax paid determines acceptance of input tax credit; discrepancies and duplications are communicated. Unresolved discrepancies or duplications are added to the recipient's output tax liability in the prescribed return period, with interest accruing from the date credit was availed. The recipient may reverse such additions if the supplier rectifies returns within the prescribed time, and accepted reductions permit refund of interest to the electronic cash ledger limited to interest paid by the supplier, subject to prescribed procedures.

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