Rule 12 – Final Rules (Draft) – RETURNS – GST – RETURNS – Final Draft Rules 3-6-2017 – Rule 12 – 12. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the Common Portal on or before the last date of the month in which the matching has been carried out. (2) A supp
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