TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Rule requires matching supplier and recipient GSTINs, credit note details, and tax amounts to claim reduced output tax</h1> Rule required matching of claims reducing output tax liability arising from credit notes by comparing supplier and recipient GSTINs, credit note number and date, and tax amount after the due date for the return in FORM GSTR-3. Time limits for matching follow any extensions of FORM GSTR-1/GSTR-2 filing deadlines, and the tax authority may further extend matching dates. A reduction claim is treated as matched where the recipient accepted the credit note in their return without amendment and filed a valid return, and where the adjusted output tax liability is equal to or exceeds the corresponding adjusted input tax credit.
TaxTMI 
TaxTMI 
