Section 70: Final acceptance of input tax credit and communication thereof

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(1)The final acceptance of claim of input tax credit in respect of any tax period, specified in subsection (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal.

(2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.

Where this provision sits

Act	Central Goods and Services Tax Rules-Part-A dated 09.10.2019
Section	70
Marginal note	Final acceptance of input tax credit and communication thereof
Jurisdiction	Central
Status	In force as published by the source

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