Matching of credit notes triggers adjustment of supplier output tax liability and interest obligations, with refunds if recipient rectifies returns.

Matching requires a supplier's reduction in output tax liability to correspond with the recipient's reduction in input tax credit in a valid return; matched claims are finally accepted and communicated. Discrepancies or undeclared credit notes are communicated; unrectified amounts are added to the supplier's output tax liability in the succeeding month, and duplication-related reductions are added back in the month of communication. Suppliers face interest on added amounts from the date of the original claim until addition; refunded interest upon later acceptance is credited to the supplier's electronic cash ledger but cannot exceed interest paid by the recipient.

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