Input tax credit matching requires reconciliation with supplier returns; unresolved discrepancies add to recipient output tax liability.

Matching of a recipient's inward supply details with supplier outward returns, import tax records and duplication checks governs acceptance of input tax credit; matched claims are finally accepted and communicated. Discrepancies or duplications are communicated; unresolved discrepancies are added to the recipient's output tax liability in the following month, duplications are added in the month of communication. Recipient reductions are permitted if supplier amends returns within the prescribed time; interest is payable from the date of availing credit and refundable to the extent of interest paid by the supplier via the electronic cash ledger.

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