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Section 74: Final acceptance of reduction in output tax liability and communication thereof

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

(1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.

(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched 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

ActCentral Goods and Services Tax Rules-Part-A dated 09.10.2019
Section74
Marginal noteFinal acceptance of reduction in output tax liability and communication thereof
JurisdictionCentral
StatusIn force as published by the source

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