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of <h1>Rule 74 deleted: electronic final acceptance via FORM GST MIS-1 no longer required for claims to reduce output tax liability</h1> Rule 74, previously requiring electronic final acceptance of claims for reduction in output tax liability to be communicated to the claimant through FORM GST MIS-1 on the common portal, has been omitted effective 1 October 2022. Before omission, it mandated that reductions specified under the relevant section be finally accepted and notified electronically, including claims initially reported as mismatched that became matched after rectification by the supplier or recipient.
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