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Matching of claim of input tax credit

Rule 10 - Draft-Bills-Reports - Draft GST Return Rules - DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20- [September 2016] - Rule 10 - 10. The following details relating to the claim of input tax credit on inward supplies including imports, provisi .....

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value (f) Tax amount: Provided that where the time limit for furnishing FORM GSTR-1 under sub-section (1) of section 25 and FORM GSTR-2 under sub-section (2) of section 26 has been extended, the date of matching relating to claim of input tax credit .....

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