Input tax credit matching enforces reversal and addition to recipient liability when supplier declarations mismatch, with interest implications.

Section 42 requires recipients' inward supply details to be matched with suppliers' outward returns, import integrated tax and for duplicate claims. Matched credits are accepted and communicated. Discrepancies where recipient claims exceed supplier declarations, and duplications, are communicated; unrectified discrepancies are added to the recipient's output tax liability, duplication amounts are added in the month communicated, and interest under section 50 applies. A recipient may reverse the addition if the supplier corrects returns within the time under section 39(9); accepted reductions permit refund of interest to the electronic cash ledger limited to interest paid by the supplier.

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