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

The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017

(1)The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section

(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

ActThe Central Goods and Services Tax (CGST) Rules 2017
Section70
Marginal noteFinal acceptance of input tax credit and communication thereof
JurisdictionUnion territory of Dadra and Nagar Haveli and Daman and Diu
StatusIn force as published by the source

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