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 – 189

One more form is given in the Revised GST Returns Rules, FORM GST MIS – 3  will show data for the records which are initially mismatched and rejected and later on matched resulting in the reduction of the output liability will be shown in the report FORM GST MIS – 3.