https://www.taxtmi.com/acts?id=27289 Section 42 requires matching recipients' inward supply details with suppliers' outward returns and import tax, accepts matched credits, communicates discrepancies and duplication, adds unrectified discrepancies or duplicated credits to the recipient's output tax liability, permits reduction if the supplier later declares the invoice within prescribed time, and prescribes interest on added amounts with refund of interest where reduction is accepted subject to a cap. en-us Fri, 23 Jun 2017 16:38:00 +0530 Thu, 20 Jul 2017 12:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27289 Section 42 requires matching recipients' inward supply details with suppliers' outward returns and import tax, accepts matched credits, communicates discrepancies and duplication, adds unrectified discrepancies or duplicated credits to the recipient's output tax liability, permits reduction if the supplier later declares the invoice within prescribed time, and prescribes interest on added amounts with refund of interest where reduction is accepted subject to a cap. Act-Rules GST - States Fri, 23 Jun 2017 16:38:00 +0530 https://www.taxtmi.com/acts?id=27289