Chapter - VIII of CGST Rules, 2017
RETURNS
RULE 69. Matching of claim of input tax credit (corresponding section 42)
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:
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 '
(i) 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;
(ii) 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.