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Rule 73 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 73, ExplanationUnamended recipient acceptance of a credit note counted as matched where the recipient filed a valid return. Matching also followed where the supplier’s liability after reduction equalled or exceeded the recipient’s credit after the corresponding reduction was admitted and discharged.

Procedure, powers and definitions

  • Rule 73, omissionNotification 19/2022-Central Tax omitted rule 73 from 1 October 2022.
  • Former rule 73Matching followed the FORM GSTR-3 due date and compared supplier and recipient numbers, credit-note number and date, and tax amount. The stated return extensions or a Commissioner’s order on Council recommendations could extend matching.

Rule 73 was omitted from 1 October 2022. Its former text matched claims to reduce output tax liability under section 43 using party, credit-note and tax details. It also provided timing extensions and circumstances treated as matched. These requirements belong to the removed matching framework; their use for an earlier period depends on the applicable historical law and savings.[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 73, verbatim (show)

Rule 73. 1[****]

1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for "Rule 73. Matching of claim of reduction in the output tax liability .-

The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3 , namely:-

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

(b) Goods and Services Tax Identification Number of the recipient;

(c) credit note number;

(d) credit note date; and (e) tax amount:

Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall 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 reduction in output tax liability to such date as may be specified therein.

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

(i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return.

(ii) the claim of reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return."

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 73 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 73 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 73. Matching of claim of reduction in the output tax liability.-[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.

Notifications (2)

NumberDateSubject
Notification No. 13/2025-Central Tax17 September 2025Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025.
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 73. [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