TMI BlogMatching of claim of input tax credit (Omitted)X X X X Extracts X X X X X X X X Extracts X X X X ..... pplies 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: Provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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