Section 69: Matching of claim of input tax credit

Q: What does Section 69 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 69 GST pertains to "Matching of claim of input tax credit". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 69 of The Central Goods and Services Tax Rules, 2017 (GST) governs matching of claim of input tax credit. As verified on 22 May 2026.

Q: Is Section 69 GST still in force?

Yes, Section 69 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 69 GST?

धारा 69 GST is the Devanagari Hindi reference for Section 69 of the The Central Goods and Services Tax Rules, 2017. Section 69 of The Central Goods and Services Tax Rules, 2017 (GST) governs matching of claim of input tax credit. As verified on 22 May 2026.

Q: What is Dhara 69 GST?

Dhara 69 GST is the Roman Hindi reference for Section 69 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 69 of The Central Goods and Services Tax Rules, 2017 (GST) governs matching of claim of input tax credit. As verified on 22 May 2026.

Q: How to cite Section 69 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 69, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, 2017, § 69 (India).

Law on Tips Editorial Board

- 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.