Input tax credit matching triggers output tax additions for recipients when supplier details are missing, with interest and reclaim. The provision requires matching of a recipient's inward supply details with supplier outward supply returns and integrated tax on imports, accepts matched invoices as final, and communicates acceptance. Discrepancies where recipient claims exceed supplier-declared tax or where suppliers omit declaration are communicated; unrectified amounts are added to the recipient's output tax liability. Duplication-related excess credits are added to output liability. The recipient can reverse additions if the supplier timely declares the invoice; interest is payable on added amounts and refundable to the recipient upon accepted reduction, limited to the interest paid by the supplier. Contravening reductions are re-added with interest.