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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter VIII Returns This
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Rule 69 - Matching of claim of input tax credit - Central Goods and Services Tax Rules, 2017

Extract

..... 69. 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- (a) Goods and Services Tax Identification Number of the supplier; (b) Goods and Services Tax Identification Number of the recipient; (c) invoice or debit note number; (d) invoice or debit note date; and (e) tax amount: .....

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Rule 69 - Matching of claim of input tax credit - Central Goods and Services Tax Rules, 2017

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