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of <h1>Input Tax Credit Confirmed Only When Recipient and Supplier Details Match Under Section 29 of Model GST Law</h1> Section 29 of the Model GST Law stipulates that Input Tax Credit (ITC) is confirmed only when the inward details filed by the recipient match the outward details furnished by the supplier in their valid return. If there is a mismatch, the supplier must rectify it within two months. If the discrepancy persists beyond this period, the recipient is required to reverse the ITC.
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