Matching of input tax credit: statutory reconciliation triggers additions to output liability and interest, with limited reclaim mechanisms.

Section 42 provides for automated matching of recipients' inward supply details with suppliers' outward supplies and import IGST, acceptance of matched input tax credit, communication of discrepancies or duplicate claims, and addition of unreconciled or duplicated credit amounts to the recipient's output tax liability. Recipients may reverse such additions if suppliers declare invoices within prescribed time; interest applies on added amounts from credit availed and is refundable to the extent of interest paid by the supplier.

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