Input tax credit discrepancy communication requires rectification or addition to output tax in subsequent GST returns.

Electronic notification of any discrepancy in a claimant's input tax credit must be issued to both recipient and supplier through portal forms by the end of the month in which matching is completed; suppliers and recipients must correct outward or inward supply statements for that month to reconcile. If the discrepancy remains unrectified, the unreconciled amount is added to the recipient's output tax liability in the return for the month following notification.

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