CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 70 – Final acceptance of input tax credit and communication thereof

(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.