GST Tip – 113

In the GSTR Returns, the matching of the buyers and sellers invoices is done in the following manner first by matching (a) GSTIN of the supplier (b) GSTIN of the recipient (c) Invoice/Debit Note date (d) Invoice/Debit Note number (e) Taxable value (f) Tax amount. If all attributes are matched, once supplier makes the payment of taxes, the same will be updated in the buyers Electronic Credit Ledger.