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of <h1>Draft GST Return Rules Explain Input Tax Credit Matching Under Section 29, Including Extensions for GSTR Deadlines.</h1> The draft GST Return Rules outline the process for matching claims of input tax credit on inward supplies, including imports. After the due date for filing FORM GSTR-3, details such as GSTINs of the supplier and recipient, invoice/debit note date and number, taxable value, and tax amount are matched under section 29. If the deadlines for FORM GSTR-1 and GSTR-2 are extended, the matching date is also extended. Claims are considered matched if invoices and debit notes accepted in FORM GSTR-2A without amendment correspond to a valid return from the supplier, and if the claimed input tax credit does not exceed the output tax paid.
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