TMI BlogMatching of claim of input tax creditX X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (a) GSTIN of the supplier; (b) GSTIN 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 fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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