Final acceptance of input tax credit and communication thereof
Rule 11
Bill
RETURNS
GST – Returns – Final Draft Rules 3-6-2017
11. 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 credi
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