If the reduction in output tax liability claimed by the supplier is more than the corresponding reduction in input tax credit declared by the recipient or if the recipient has not reduced the input tax liability, then

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