Final acceptance of reduction in output tax liability communicated electronically once mismatched claims are matched after rectification.

Final acceptance of a claimant's reduction in output tax liability must be made available electronically to the claimant in FORM GST MIS-1 through the common portal; claims earlier communicated as mis matched that become matched after rectification by supplier or recipient shall be finally accepted and communicated electronically in FORM GST MIS-1.

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