Matching of input tax credit: discrepancies or duplications may increase recipient's output tax liability and attract interest.

Matching requires reconciliation of a recipient's inward supplies with supplier outward returns, import tax records, and duplication checks; matched credits are accepted. Discrepancies or duplicate claims are communicated; unrectified discrepancies and duplications are added to the recipient's output tax liability. Recipient reductions are permitted if the supplier files the required return within the prescribed time, with interest payable on added amounts and interest refunds credited to the electronic cash ledger, limited by interest paid by the supplier.

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