Matching, reversal and reclaim of input tax credit [OMITTED
Section 42, CGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
Free, always
No login, no paywall, no book to buy
In one line
Section 42 no longer exists. It carried the original invoice-matching scheme, which was never operationalised and was omitted with effect from 1 October 2022. Input tax credit is now governed by section 16 read with section 38 and the auto-generated GSTR-2B.
The exact words of the law
361 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2022-10-01 · Omitted
18/2022 – CT
Section 42 omitted w.e.f. 1st October 2022 vide Notification No. 18/2022-CT dated 28.09.2022, by s.107 of The Finance Act, 2022.
Read this with
A provision rarely works alone. These are the ones it points to.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India