Rule 69
Matching of claim of input tax credit (Omitted)
GST
Returns
Rule 69 of Central Goods and Services Tax Rules, 2017
69. 1[****]
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NOTES:-
1.
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as,
“69. 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) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of t
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