{"id":1548,"date":"2016-10-06T18:04:10","date_gmt":"2016-10-06T12:34:10","guid":{"rendered":""},"modified":"2016-10-06T18:04:10","modified_gmt":"2016-10-06T12:34:10","slug":"matching-of-claim-of-input-tax-credit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1548","title":{"rendered":"Matching of claim of input tax credit"},"content":{"rendered":"<p>Matching of claim of input tax credit<br \/>Rule 10<br \/>Bill  <br \/>Draft GST Return Rules<br \/>Draft &#8211; Goods And Services Tax &#8211; Return Rules, 20 [September 2016]<br \/>10. Matching of claim of input tax credit<br \/>\nThe 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<br \/>\n (a) GSTIN of the supplier<br \/>\n (b) GSTIN of the recipient<br \/>\n (c) Invoice\/Debit Note date<br \/>\n (d) Invoice\/Debit Note number<br \/>\n (e) Taxable value<br \/>\n (f) Tax amount:<br \/>\nProvided that where the time limit for furnishing FORM GSTR-1 under sub-section (1) of section 25 and FORM GSTR-2 under sub-section (2) of section 26 has<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22680\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Matching of claim of input tax creditRule 10Bill Draft GST Return RulesDraft &#8211; Goods And Services Tax &#8211; Return Rules, 20 [September 2016]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 28, shall be matched under &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1548\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Matching of claim of input tax credit&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1548","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1548","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1548"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1548\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}