Final acceptance of input tax credit communicated electronically in FORM GST ITC-1 after supplier or recipient rectification. 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.
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.
Final acceptance of input tax credit communicated electronically in FORM GST ITC-1 after supplier or recipient rectification.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
