Input tax credit matching can add amounts to recipient liability when supplier returns don't reconcile, triggering interest and adjustments. Input tax credit claims are electronically matched with corresponding supplier returns, import integrated tax, and for duplication. Matching leads to acceptance and notice. Discrepancies or duplicate claims are communicated; amounts not rectified by the supplier are added to the recipient's output tax liability in the specified return month. Added amounts attract interest from the date credit was availed; if rectified by supplier within the permitted period the recipient's added liability is reduced and interest paid is refunded to the electronic cash ledger, subject to limits.