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of <h1>Rule 69 omitted from October 1, 2022 ending mandatory GST input tax credit matching; references to s.41 and s.42 verification</h1> Rule 69, previously prescribing matching of input tax credit claims with supplier returns, has been omitted effective 01-10-2022. Before omission, it required matching of supplier and recipient GSTINs, invoice/debit note number and date, and tax amount after the GSTR-3 return due date; allowed provisional credits under section 41 to be verified under section 42; permitted extension of matching timelines when filing deadlines were extended or by Commissioner's order; and treated recipient-accepted GSTR-2 entries matching supplier-filed returns or claims not exceeding supplier-paid output tax as matched.
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