Matching of claim of input tax credit under GST

Rule-69 of CGST Rules 2017

Match­ing of claim of input tax credit .- 

The fol­low­ing details relat­ing to the claim of input tax cred­it on inward sup­plies includ­ing imports, pro­vi­sion­al­ly allowed under sec­tion 41, shall be matched under sec­tion 42 after the due date for fur­nish­ing the return in FORM GSTR‑3-

• Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the supplier;
• Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the recipient;
• invoice or deb­it note number;
• invoice or deb­it note date; and tax amount:

Pro­vid­ed that where the time lim­it for fur­nish­ing FORM GSTR‑1 spec­i­fied under sec­tion 37 and FORM GSTR‑2 spec­i­fied under sec­tion 38 has been extend­ed, the date of match­ing relat­ing to claim of input tax cred­it shall also be extend­ed accordingly:

Pro­vid­ed fur­ther that the Com­mis­sion­er may, on the rec­om­men­da­tions of the Coun­cil, by order, extend the date of match­ing relat­ing to claim of input tax cred­it to such date as may be spec­i­fied therein.

Expla­na­tion.-  For the pur­pos­es of this rule, it is here­by declared that –

• The claim of input tax cred­it in respect of invoic­es and deb­it notes in FORM GSTR-

2 that were accept­ed by the recip­i­ent on the basis of FORM GSTR-2A with­out amend­ment shall be treat­ed as matched if the cor­re­spond­ing sup­pli­er has fur­nished a valid return;

The claim of input tax cred­it shall be con­sid­ered as matched where the amount of input tax cred­it claimed is equal to or less than the out­put tax paid on such tax invoice or deb­it note by the cor­re­spond­ing supplier.