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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Final acceptance of input tax credit communicated electronically in FORM GST ITC-1 after supplier or recipient rectification.</h1> Final acceptance of claims for input tax credit is to be communicated electronically to the registered taxable person through the Common Portal in FORM GST ITC-1. Claims previously communicated as mismatched shall be finally accepted and made available in FORM GST ITC-1 after rectification by the supplier and/or recipient results in matching.

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