CGST Rules Rule 69 — Matching of claim of input tax credit
CGST Rules, 2017 · Matching of claim of input tax credit
Quick Answer
Rule 69 of the CGST Rules, 2017 governs Matching of claim of input tax credit. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 69 CGST: Matching of claim of input tax credit — eligibility, conditions, case laws and compliance impact under Indian tax law.
(b)Goods and Services Tax Identification Number of the recipient;1
(c)Invoice number of the supplier;1
(d)Debit note number of the supplier;1
(e)Goods and Services Tax Identification Number of the recipient;1
(f)Credit note number of the recipient;1
(g)any other class of details as may be prescribed in consultation with the Council.1
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1
Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022