Matching of input tax credit requires supplier and recipient invoice details and tax figures to align before credit is recognised. Matching of input tax credit claims requires correspondence of GSTIN of the supplier, GSTIN of the recipient, invoice/debit note date and number, taxable value, and tax amount after the due date for FORM GSTR-3; extensions of GSTR-1 and GSTR-2 filing dates extend the matching date. Claims accepted by the recipient in FORM GSTR-2A without amendment are treated as matched if the supplier has furnished a valid return, and claims are matched where the credit claimed does not exceed the output tax paid by the supplier on the relevant invoice or debit note.