Final acceptance of reduction in output tax liability must be communicated electronically via FORM GST MIS-1 on the Common Portal. Final acceptance of a claim for reduction in output tax liability for a tax period must be made available electronically to the claimant in FORM GST MIS-1 through the Common Portal. Where a claim previously communicated as mis matched becomes matched after rectification by supplier or recipient, that claim shall be finally accepted and the acceptance communicated electronically to the claimant in FORM GST MIS-1 via 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.
Final acceptance of reduction in output tax liability must be communicated electronically via FORM GST MIS-1 on the Common Portal.
Final acceptance of a claim for reduction in output tax liability for a tax period must be made available electronically to the claimant in FORM GST MIS-1 through the Common Portal. Where a claim previously communicated as mis matched becomes matched after rectification by supplier or recipient, that claim shall be finally accepted and the acceptance communicated electronically to the claimant in FORM GST MIS-1 via the Common Portal.
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