Matching of Input Tax Credit rules removed; prior invoice-level matching and supplier-return linkage no longer prescribed. Rule 69, previously prescribing matching of claim of input tax credit by comparing supplier and recipient GSTINs, invoice/debit note number and date, and tax amount, has been omitted. The prior text allowed extensions of matching dates tied to extensions for return filing and authorized the Commissioner to extend matching deadlines on Council recommendation. Its Explanation deemed recipient-accepted GSTR-2A-based ITC matched if the supplier filed a valid return, and treated ITC as matched where the claimed amount did not exceed the output tax paid by the supplier on that invoice or debit note.