Rule 69 of CGST Rules -Matching of claim of input tax credit

(updated as on 15.11.2017)

The following details relating to the claimof input tax credit on inward supplies including imports, provisionally allowed under section41, shall be matched under section 42 after the due date for furnishing the return in FORMGSTR-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 specifiedunder section 37 and FORM GSTR-2 specified under section 38 has been extended, the dateof matching relating to claim of input tax credit shall also be extended accordingly:

Provided further that the Commissioner may, on the recommendations of theCouncil, by order, extend the date of matching relating to claim of input tax credit to suchdate 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 withoutamendment shall be treated as matched if the corresponding supplier has furnished avalid return;

(ii) The claim of input tax credit shall be considered as matched where the amount ofinput tax credit claimed is equal to or less than the output tax paid on such tax invoice ordebit note by the corresponding supplier.

CHAPTER VIII

RETURNS

Chapter VIIIof CGST Rules, 2017 consists of twenty six rules relating to RETURNRULES under the GST regime. All this rules are available for your ready reference.
Rule 59 :Form and manner of furnishing details of outward supplies
Rule 60 :Form and manner of furnishing details of inward supplies
Rule 61 :Form and manner of submission of monthly return
Rule 62 :Form and manner of submission of quarterly return by the compositionsupplier
Rule 63 :Form and manner of submission of return by non-resident taxable person
Rule 64 :Form and manner of submission of return by persons providing onlineinformation and database access or retrieval services
Rule 65 :Form and manner of submission of return by an Input Service Distributor
Rule 66 :Form and manner of submission of return by a person required to deduct tax at source
Rule 67 : Form and manner of submission of statement of supplies through an e commerceoperator
Rule 68 :Notice to non-filers of returns
Rule 69 :Matching of claim of input tax credit
Rule 70 :Final acceptance of input tax credit and communication thereof
Rule 71 :Communication and rectification of discrepancy in claim of input tax credit andreversal of claim of input tax credit
Rule 72 :Claim of input tax credit on the same invoice more than once
Rule 73 :Matching of claim of reduction in the output tax liability
Rule 74 :Final acceptance of reduction in output tax liability and communication thereof
Rule 75 :Communication and rectification of discrepancy in reduction in output taxliability and reversal of claim of reduction
Rule 76 :Claim of reduction in output tax liability more than once
Rule 77 :Refund of interest paid on reclaim of reversals
Rule 78 :Matching of details furnished by the e-Commerce operator with the detailsfurnished by the supplier
Rule 79 :Communication and rectification of discrepancy in details furnished by the e commerce operator and the supplier
Rule 80 :Annual Return
Rule 81 :Final return
Rule 82 :Details of inward supplies of persons having Unique Identity Number
Rule 83 :Provisions relating to a goods and services tax practitioner
Rule 84 :Conditions for purposes of appearance

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Click here to download the CGST Rules as updated on 15th November, 2017