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of <h1>Rule 70 removed requirement for electronic final acceptance of input tax credit claims and reconciled mismatch notifications effective 01-10-2022</h1> Rule 70 previously required that final acceptance of claims for input tax credit for specified tax periods be communicated electronically to the registered claimant via a specified portal form, and that claims earlier reported as mismatched but later reconciled by the supplier or recipient be finally accepted and made available electronically in the same form; that provision has been omitted with effect from 01-10-2022.
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