Matching input tax credit under GST

The goods and services tax (GST) in India differs from other indirect tax systems in two important aspects: (1) the levy of an integrated GST on an interstate supply of goods or services, or both; and (2) the requirement for matching the claim of input tax credit. Read a May 2017 report [PDF 301 KB] of KPMG on the process of matching input tax credit under GST.