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<h1>Input tax credit finalisation: electronic communication of accepted claims through the portal after supplier or recipient rectification.</h1> Final acceptance of input tax credit claims is communicated electronically to the registered person in Form GST MIS-1 via the Common Portal. Claims earlier marked as mismatched that are matched after rectification by the supplier or recipient are finally accepted and made available electronically in Form GST MIS-1 through the Common Portal.