Input tax credit finalisation: electronic communication of accepted claims through the portal after supplier or recipient rectification. 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.
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.
Input tax credit finalisation: electronic communication of accepted claims through the portal after supplier or recipient rectification.
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.
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