If Input credit claimed by recipient is more than the output tax declared by the supplier or if the supplier has not declared the outward supply, then

• A. The excess amount claimed as input is added to the output tax liability of the recipient
• B. The discrepancy is communicated to both the supplier and receiver
• C. The excess amount claimed as input is added to the output tax liability of the supplier
• D. The supplier is given an opportunity of being heard