https://www.taxtmi.com/acts?id=28414 Rule 69, previously prescribing matching of claim of input tax credit by comparing supplier and recipient GSTINs, invoice/debit note number and date, and tax amount, has been omitted. The prior text allowed extensions of matching dates tied to extensions for return filing and authorized the Commissioner to extend matching deadlines on Council recommendation. Its Explanation deemed recipient-accepted GSTR-2A-based ITC matched if the supplier filed a valid return, and treated ITC as matched where the claimed amount did not exceed the output tax paid by the supplier on that invoice or debit note. en-us Thu, 29 Jun 2017 12:42:50 +0530 Wed, 29 Oct 2025 15:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28414 Rule 69, previously prescribing matching of claim of input tax credit by comparing supplier and recipient GSTINs, invoice/debit note number and date, and tax amount, has been omitted. The prior text allowed extensions of matching dates tied to extensions for return filing and authorized the Commissioner to extend matching deadlines on Council recommendation. Its Explanation deemed recipient-accepted GSTR-2A-based ITC matched if the supplier filed a valid return, and treated ITC as matched where the claimed amount did not exceed the output tax paid by the supplier on that invoice or debit note. Act-Rules GST Thu, 29 Jun 2017 12:42:50 +0530 https://www.taxtmi.com/acts?id=28414