Input tax credit matching enforces reconciliation with supplier returns, adding unrectified credits to output liability and charging interest.

Section 42 requires matching recipients' inward supply details with suppliers' outward returns and import tax, accepts matched credits, communicates discrepancies and duplication, adds unrectified discrepancies or duplicated credits to the recipient's output tax liability, permits reduction if the supplier later declares the invoice within prescribed time, and prescribes interest on added amounts with refund of interest where reduction is accepted subject to a cap.

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