https://www.taxtmi.com/acts?id=22680 Matching of input tax credit claims requires correspondence of GSTIN of the supplier, GSTIN of the recipient, invoice/debit note date and number, taxable value, and tax amount after the due date for FORM GSTR-3; extensions of GSTR-1 and GSTR-2 filing dates extend the matching date. Claims accepted by the recipient in FORM GSTR-2A without amendment are treated as matched if the supplier has furnished a valid return, and claims are matched where the credit claimed does not exceed the output tax paid by the supplier on the relevant invoice or debit note. en-us Thu, 06 Oct 2016 18:04:10 +0530 Thu, 06 Oct 2016 18:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22680 Matching of input tax credit claims requires correspondence of GSTIN of the supplier, GSTIN of the recipient, invoice/debit note date and number, taxable value, and tax amount after the due date for FORM GSTR-3; extensions of GSTR-1 and GSTR-2 filing dates extend the matching date. Claims accepted by the recipient in FORM GSTR-2A without amendment are treated as matched if the supplier has furnished a valid return, and claims are matched where the credit claimed does not exceed the output tax paid by the supplier on the relevant invoice or debit note. Act-Rules Bills Thu, 06 Oct 2016 18:04:10 +0530 https://www.taxtmi.com/acts?id=22680