In case of mismatch, the communication would be made to the courier company and you. If the mismatch is not rectified by courier company, then the amount will be added to the output liability of recipient in the return for the month succeeding the month in which discrepancy is communicated. Interest will be required to be paid by you in such event.


However, the output liability will be reduced once courier company rectifies such discrepancy and the interest amount will be refunded.