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<h1>Rule 69 on Input Tax Credit Matching Removed from CGST Rules 2017, Effective October 1, 2022</h1> The provision under Rule 69 of the Central Goods and Services Tax Rules, 2017, concerning the matching of input tax credit claims, was omitted effective October 1, 2022, by Notification No. 19/2022-Central Tax. Previously, it required matching details like GST Identification Numbers, invoice numbers, dates, and tax amounts for inward supplies, including imports, after filing returns in FORM GSTR-3. It also allowed for extensions of matching dates if filing deadlines for FORM GSTR-1 and GSTR-2 were extended. Claims were considered matched if the input tax credit claimed matched or was less than the output tax paid by the supplier.