Section 70: Final acceptance of input tax credit and communication thereof
No. F A-3/4-0/2017/1-V-(64)_ Bhopal, dated - the 30th June, 2017State Rules of Madhya Pradesh · 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 registeied person making such claim in FORM GST MIS-1 through the commonportal.
(2) The claim of inputtax credit in respect of any tax period which had been communicated as mismatched butis found to be matchedafter rectification by the supplier or recipientshall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the commonportal.
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