Matching of credit notes reconciles suppliers' output tax reductions with recipients' input credits, with added liability and interest for discrepancies. Credit note details must be matched with recipient returns to confirm reductions and detect duplication; matched claims are accepted, while discrepancies or duplications are communicated and, if not rectified, added back to the supplier's output tax liability. Suppliers face interest on amounts added from the date of the original reduction; if the recipient subsequently declares the credit note within the permitted period, the supplier may reclaim the reduction and receive an interest refund credited to the electronic cash ledger, capped by the interest paid by the recipient.