Rule 10 - Matching of claim of input tax credit

Matching of input tax credit: claims match if supplier filed return or claimed credit supplier output tax.

The rule mandates matching of claims of input tax credit after the return due date using supplier GSTIN, recipient GSTIN, invoice/debit note number and date, and tax amount; matching dates may be extended by return-filing extensions or by Commissioner order. Claims accepted by the recipient without amendment are treated as matched if the corresponding supplier has filed a valid return, and claims are matched where claimed credit is equal to or less than the output tax paid by the supplier on the invoice or debit note.