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of <h1>Rule 73 on Matching Claims for Output Tax Liability Omitted from CGST Rules 2017 from October 2022</h1> Rule 73 of the Central Goods and Services Tax Rules, 2017, concerning the matching of claims for reduction in output tax liability, was omitted effective October 1, 2022, as per Notification No. 19/2022-Central Tax. Prior to its omission, the rule outlined the process for matching details such as the GST Identification Numbers of suppliers and recipients, credit note numbers and dates, and tax amounts under section 43 after filing returns in FORM GSTR-3. It allowed for extensions of matching dates if filing deadlines for FORM GSTR-1 and FORM GSTR-2 were extended, and specified conditions under which claims were considered matched.
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