GST Tip – 381

The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed in GSTR – 2 of the recipient is equal to or less than the output tax on such tax invoice or debit note in the GSTR -1 of the Supplier.

GST Tip – 151

In the case of refund filed by the taxpayer for export of goods and services, the provisional refund will be issued within 7 days for 90% of the amount will be issued on accepting the application of the refund within 15 days from the filing of the refund application.  #GST #GST_Tips