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<h1>Matching of input tax credit requires supplier and recipient invoice details and tax figures to align before credit is recognised.</h1> 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.
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