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<h1>Rule 74 on Output Tax Liability Reduction Omitted; Electronic Claims Acceptance via FORM GST MIS-1 Ends.</h1> Rule 74 of the Central Goods and Services Tax Rules, 2017, concerning the final acceptance of reduction in output tax liability and its communication, has been omitted as of October 1, 2022, according to Notification No. 19/2022-Central Tax. Previously, this rule allowed for the electronic acceptance and communication of claims for reduction in output tax liability through FORM GST MIS-1 on the common portal. This acceptance applied to claims that were initially mismatched but later rectified by the supplier or recipient.