Final acceptance of reduction of output tax liability is communicated electronically upon matching and post-rectification. Final acceptance of a claimed reduction of output tax liability for a tax period is to be made available electronically to the taxable person in the ITC form through the Common Portal. If a claim previously communicated as mismatched is later found matched after rectification by the supplier or recipient, that claim shall be finally accepted and made available electronically to the claimant in the ITC form via the Common Portal.