https://www.taxtmi.com/acts?id=24802 Matching of reduction claims in output tax liability requires reconciliation of supplier GSTIN, recipient GSTIN, credit note number, credit note date and tax amount after the due date for FORM GSTR-3 returns. Extensions for FORM GSTR-1 and FORM GSTR-2 filing extend the matching date, and the Commissioner may further extend it. A credit note in FORM GSTR-1 is treated as matched if the recipient accepted it in FORM GSTR-2 by filing a valid return without amendment, or where adjusted output tax liability is equal to or exceeds the recipient's admitted reduction in input tax credit in a valid return. en-us Tue, 04 Apr 2017 10:17:20 +0530 Sat, 03 Jun 2017 18:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24802 Matching of reduction claims in output tax liability requires reconciliation of supplier GSTIN, recipient GSTIN, credit note number, credit note date and tax amount after the due date for FORM GSTR-3 returns. Extensions for FORM GSTR-1 and FORM GSTR-2 filing extend the matching date, and the Commissioner may further extend it. A credit note in FORM GSTR-1 is treated as matched if the recipient accepted it in FORM GSTR-2 by filing a valid return without amendment, or where adjusted output tax liability is equal to or exceeds the recipient's admitted reduction in input tax credit in a valid return. Act-Rules Bills Tue, 04 Apr 2017 10:17:20 +0530 https://www.taxtmi.com/acts?id=24802