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Matching of claim of input tax credit

Rule 10 - Draft-Bills-Reports - Draft GST Return Rules - Goods and Services Tax - Rule 10 - 10. The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 28, shall be matched under section 29 after the due date for furnishing the return in FORM GSTR-3 (a) GSTIN of the supplier (b) GSTIN of the recipient (c) Invoice/Debit Note date (d) Invoice/Debit Note number (e) Taxable value (f) Tax amount: Provided that where the .....

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