https://www.taxtmi.com/acts?id=23178 Recipient-provided inward supply details must be matched with supplier returns, import duty records, and duplicate-claim checks; matched claims are accepted and communicated. If supplier declarations are deficient or absent, discrepancies are communicated to both parties, and unrectified amounts are added to the recipient's output tax liability in the succeeding return or in the month of duplication communication. The recipient may reverse such additions if the supplier timely corrects returns; interest accrues on added amounts from the date of availing credit and refunded to the recipient via electronic cash ledger when reductions are accepted, subject to limits. en-us Mon, 28 Nov 2016 11:20:14 +0530 Mon, 28 Nov 2016 16:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23178 Recipient-provided inward supply details must be matched with supplier returns, import duty records, and duplicate-claim checks; matched claims are accepted and communicated. If supplier declarations are deficient or absent, discrepancies are communicated to both parties, and unrectified amounts are added to the recipient's output tax liability in the succeeding return or in the month of duplication communication. The recipient may reverse such additions if the supplier timely corrects returns; interest accrues on added amounts from the date of availing credit and refunded to the recipient via electronic cash ledger when reductions are accepted, subject to limits. Act-Rules Bills Mon, 28 Nov 2016 11:20:14 +0530 https://www.taxtmi.com/acts?id=23178