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<h1>Electronic Acceptance of Output Tax Liability Reduction Claim via FORM GST ITC-1 on Common Portal for Corrected Mismatches</h1> Final acceptance of a claim to reduce output tax liability for a tax period is provided electronically to the claimant in FORM GST ITC-1 via the Common Portal. If a previously mismatched claim is corrected by the supplier or recipient and subsequently matches, it will also be accepted and communicated electronically in the same manner. These provisions ensure that taxable persons receive accurate and timely updates regarding their output tax liability adjustments.