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    <title>Matching, reversal and reclaim of reduction in output tax liability.</title>
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      <description>Matching of credit notes with corresponding reductions in recipients&#039; input tax claims is required; matched claims are accepted and communicated. Unrectified discrepancies or duplications are added to the supplier&#039;s output tax liability, with interest charged from the date of the original claim. If the recipient later declares the credit note within the allowed period, the supplier may reclaim the added amount and receive a refund of interest to the electronic cash ledger, limited to the interest paid by the recipient.</description>
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