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Rule 69 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter VIII, Returns

At a glance

Entitlement and conditions

  • Former rule 69, ExplanationThe former deeming rules covered unamended acceptance from FORM GSTR-2A where the supplier filed a valid return, and credit claims not exceeding the supplier’s corresponding output tax.

Procedure, powers and definitions

  • Rule 69, omissionThe omission took effect from 1 October 2022 under Notification 19/2022-Central Tax. The former matching mechanism is historical.
  • Former rule 69The former procedure compared supplier and recipient numbers, invoice or debit-note number and date, and tax amount after the FORM GSTR-3 due date. Extensions of the stated returns or an authorised order could extend matching.

Rule 69 was omitted from 1 October 2022. Its former text governed matching of provisional input tax credit on inward supplies, including imports, under sections 41 and 42. It specified matching fields, timing adjustments and circumstances treated as matched. Those removed procedures describe the earlier framework; applying them to an earlier period requires the applicable historical law and savings to be established.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 24 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 69, verbatim (show)

Rule 69. 1[****]

1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for "Rule 69. Matching of claim of input tax credit

The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3 -

(a) Goods and Services Tax Identification Number of the supplier;

(b) Goods and Services Tax Identification Number 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 further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein.

Explanation. - For the purposes of this rule, it is hereby declared that -

(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return;

(ii) The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier."

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Omission-date boundary 69 footnote1

Questions to answer on the file2 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 69 as footnoted in the CBIC text
NoteChange
1Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for "Rule 69. Matching of claim of input tax credit[2]

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

NumberDateSubject
Circular No. 7/07/2017-GST1 September 2017System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding.

Notifications (1)

NumberDateSubject
Notification No. 19/2022-Central Tax28 September 2022Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 69. [Omitted]****". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 24 September 2026.
  2. Notification No. 19/2022-Central Tax, dated 28 September 2022: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. Cited in CBIC footnote 1.

External links