Matching of input tax credit: discrepancies can add to recipient's output tax liability unless supplier corrects returns. Matching of inward supply details with supplier returns, integrated import tax, and duplication checks determines acceptance of input tax credit. Discrepancies or duplicative claims are communicated; unresolved discrepancy amounts and duplicative credits are added to the recipient's output tax liability in the specified returns. Supplier rectification within prescribed time allows reversal of the addition; interest is payable on added amounts and may be refunded to the recipient's electronic cash ledger limited to interest paid by the supplier.