The input tax credit availed in GST is under provisional basis…the reason is matching is not done…….so what are the financial implications? Do i need to state it as contingent item or make a provision for the same in the financials? – point to ponder before close of financial statement for the FY 2017 – 18?
india-gst.in 
Wrong availment shall attract interest. Better to provide.
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yes you are very much true, as matching it not there we do not know the supplier has paid or not.
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Quantification may be an issue.
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yes how do you quantify it either for making a provision or for giving it in notes as contingent liability
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