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

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 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 161 76,2 [riwnnnx] 777 3] accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.

! This rule was omitted by Notification No. GST.1022/C.R.41 (1) / Taxation-1 (Second Amendment-2022, Notification No.19/2022), dated 13t October 2022 (w. e.f. 1=’ day of October, 2022). Earlier to omission it read as under:

Where this provision sits

ActMaharashtra Goods and Services Tax Rules, 2017.
Section74
Marginal noteFinal acceptance of reduction in output tax liability and communication thereof
JurisdictionState of Maharashtra
StatusIn force as published by the source

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