Input tax credit procedure: recipients must verify supplier details and face joint liability where returns are not filed. Section 43A requires recipients to verify supplier furnished supply details in their returns and prescribes that suppliers must furnish outward supply details on a common portal. It authorises rules for procedures to avail and verify input tax credit, allows a prescribed capped credit claim where supplier details are absent, deems portal furnished tax as payable by the supplier, and imposes joint and several liability on supplier and recipient for tax or wrongly availed credit where returns are not filed, subject to prescribed recovery procedures and safeguards for new registrants and defaulters.