Final acceptance of input tax credit now omitted; previously required electronic communication of accepted credits in specified portal form. Rule 70 has been omitted. Previously, it required that the final acceptance of input tax credit be made available electronically to the claimant through the common portal in a prescribed form, and that claims earlier communicated as mismatched but later matched after rectification by supplier or recipient be finally accepted and made available electronically to the claimant in that prescribed form.