Provisions under Rule 70 (OMITTED) of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Final Acceptance of Input Tax Credit and Communication thereof”, are as under:
CGST Rule 70: Final Acceptance of Input Tax Credit and Communication thereof (Chapter-VIII: Returns) [rule 70 omitted from 01/10/2022: refer Note 1]
Amendments History:
1. Rule 70 omitted from 01/10/2022 vide Notification 19/2022. Rule 70 before omission:
“70. Final Acceptance of Input Tax Credit and Communication thereof
(1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS 1 through the common portal.
(2) 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.”
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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