How to Claim Mismatched Input Tax after Correction

Rule-70 of CGST Rules 2017

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.