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of <h1>Section 43A: Procedures for return reconciliation, provisional input tax credit limits, joint liability and recovery safeguards</h1> Section 43A, since omitted, originally prescribed procedures for furnishing returns and availing input tax credit: recipients must verify, validate, modify or delete supplier-furnished supply details in returns; procedures for claiming and verifying input tax credit and for suppliers' outward-supply filings on a common portal were to be prescribed; recipients could avail provisional credit for unfiled supplier details subject to limits (not exceeding 20% of available credit); supplier-stated tax was deemed payable by the supplier; supplier and recipient were jointly and severally liable for tax/credit relating to such supplies where returns were not filed; prescribed recovery procedures included a non-recovery threshold not exceeding one thousand rupees and special safeguards/thresholds for recent registrants and persistent defaulters.
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