https://www.taxtmi.com/acts?id=22684 Matching of claims for reduction in output tax liability requires matching supplier and recipient GSTINs, credit note date and number, taxable value and tax amount after the return due date; claims are treated as matched where the credit note is accepted by the recipient without amendment and the recipient has furnished a valid return, and where the supplier's claimed reduction does not exceed the input tax credit admitted and discharged by the recipient. en-us Thu, 06 Oct 2016 18:07:36 +0530 Thu, 06 Oct 2016 18:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22684 Matching of claims for reduction in output tax liability requires matching supplier and recipient GSTINs, credit note date and number, taxable value and tax amount after the return due date; claims are treated as matched where the credit note is accepted by the recipient without amendment and the recipient has furnished a valid return, and where the supplier's claimed reduction does not exceed the input tax credit admitted and discharged by the recipient. Act-Rules Bills Thu, 06 Oct 2016 18:07:36 +0530 https://www.taxtmi.com/acts?id=22684