https://www.taxtmi.com/acts?id=23944 Matching of inward supplies with suppliers' outward returns and import IGST determined acceptance of input tax credit; discrepancies or undeclared outward supplies were communicated to both parties and, if not rectified by the supplier within the prescribed period, the disputed amount or duplicated claim was added to the recipient's output tax liability and attracted interest from the date of availing credit, while subsequent supplier rectification could allow reduction of that addition and refund/credit of interest subject to prescribed limits. en-us Mon, 27 Mar 2017 17:08:57 +0530 Thu, 25 Sep 2025 11:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23944 Matching of inward supplies with suppliers' outward returns and import IGST determined acceptance of input tax credit; discrepancies or undeclared outward supplies were communicated to both parties and, if not rectified by the supplier within the prescribed period, the disputed amount or duplicated claim was added to the recipient's output tax liability and attracted interest from the date of availing credit, while subsequent supplier rectification could allow reduction of that addition and refund/credit of interest subject to prescribed limits. Act-Rules GST Mon, 27 Mar 2017 17:08:57 +0530 https://www.taxtmi.com/acts?id=23944