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of <h1>Rule 70 on Input Tax Credit Acceptance Omitted from GST Rules 2017, Effective October 1, 2022.</h1> Rule 70 of the Central Goods and Services Tax Rules, 2017, concerning the final acceptance of input tax credit and its communication, was omitted effective October 1, 2022, by Notification No. 19/2022-Central Tax. Previously, it mandated that the final acceptance of input tax credit claims for any tax period be electronically communicated to the registered claimant via FORM GST MIS-1 on the common portal. Additionally, claims initially communicated as mismatched but later rectified were to be accepted and communicated similarly.
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