Provisional input tax credit: recipient-entered invoices allowed subject to matching, intimation and potential reversal after verification.

Recipient-entered invoices omitted by a supplier may be fed in GSTR-2 and attract provisional credit subject to matching. If matching fails because the supplier has not uploaded the invoice, both parties are intimated; rectification confirms provisional credit, while persistent mismatch after intimation leads to reversal of the provisionally allowed credit.

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