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

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 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.

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(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.

! This sub rule was omitted by Notification No. GST.1022/ C.R.41 (1) / Taxation-1 (Second Amendment-2022, Notification No.19/2022), dated 13 October 2022 (w. e.f. 1= day of October, 2022 Earlier to omission it read as under:

Where this provision sits

Act	Maharashtra Goods and Services Tax Rules, 2017.
Section	70
Marginal note	Final acceptance of input tax credit and communication thereof
Jurisdiction	State of Maharashtra
Status	In force as published by the source

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