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<h1>Input tax credit matching: discrepancies lead to addition to recipient's output tax liability and interest accrual.</h1> Recipient-provided inward supply details must be matched with supplier returns, import duty records, and duplicate-claim checks; matched claims are accepted and communicated. If supplier declarations are deficient or absent, discrepancies are communicated to both parties, and unrectified amounts are added to the recipient's output tax liability in the succeeding return or in the month of duplication communication. The recipient may reverse such additions if the supplier timely corrects returns; interest accrues on added amounts from the date of availing credit and refunded to the recipient via electronic cash ledger when reductions are accepted, subject to limits.
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