Input tax credit procedure: prescribed verification, supplier furnishing, caps, and joint liability govern availability of credit. Section 43A established procedural rules for return furnishing and availing input tax credit: recipients must verify supplier furnished details in returns; suppliers must furnish outward supply details on a common portal to enable recipient claims; prescribed procedures govern verification, credit claims where supplier details are absent, caps on such credit, deeming of supplier furnished amounts as supplier tax liability, joint and several liability for tax or wrongly availed credit, and prescribed recovery methods with safeguards and thresholds.