Final acceptance of input tax credit and its communication in form GST MIS-1 in respect of invoice or debit note ;
The final acceptance of claim of input tax credit in respect of any tax period, specified in section 42(2), shall be made available electronically to the registered person making such claim in form GST MIS -1 through the Common Portal – rule 11(1) of Return Rules.
The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in form GST MIS – 1 through the Common Portal – Rule 11(2) of Return Rules.