Final acceptance of reduction in output tax liability and communication thereof

Rule-74 of CGST Rules 2017

Final acceptance of reduction in output tax liability and communication thereof.-

• 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
• 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 accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.