Rule 10 – Final Rules (Draft) – RETURNS – GST – RETURNS – Final Draft Rules 3-6-2017 – Rule 10 – 10. 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) GSTIN of the supplier; (b) GSTIN 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =