https://www.taxtmi.com/acts?id=29620 Section 42 provides for automated matching of recipients' inward supply details with suppliers' outward supplies and import IGST, acceptance of matched input tax credit, communication of discrepancies or duplicate claims, and addition of unreconciled or duplicated credit amounts to the recipient's output tax liability. Recipients may reverse such additions if suppliers declare invoices within prescribed time; interest applies on added amounts from credit availed and is refundable to the extent of interest paid by the supplier. en-us Tue, 04 Jul 2017 18:40:04 +0530 Wed, 16 Aug 2017 13:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29620 Section 42 provides for automated matching of recipients' inward supply details with suppliers' outward supplies and import IGST, acceptance of matched input tax credit, communication of discrepancies or duplicate claims, and addition of unreconciled or duplicated credit amounts to the recipient's output tax liability. Recipients may reverse such additions if suppliers declare invoices within prescribed time; interest applies on added amounts from credit availed and is refundable to the extent of interest paid by the supplier. Act-Rules GST - States Tue, 04 Jul 2017 18:40:04 +0530 https://www.taxtmi.com/acts?id=29620