Matching of claim of input tax credit of invoice or debit note :
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 (e) taxable value; and (f) tax amount – rule 10 of Return Rules.
If 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.
Details accepted by recipient are treated as matched – 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.
Claim is matched if ITC claimed is equal to or less than output tax paid – 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.