Rule 69 of CGST Rules 2017 (OMITTED): Matching of Claim of Input Tax Credit

Provisions under Rule 69 (OMITTED) of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Matching of Claim of Input Tax Credit”, are as under:

CGST Rule 69: Matching of Claim of Input Tax Credit (Chapter-VIII: Returns) [rule 69 omitted from 01/10/2022: refer Note 1]

Amendments History:

1. Rule 69 omitted from 01/10/2022 vide Notification 19/2022. Rule 69 before omission:

“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 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.”

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