[Omitted]
Rule 70 of the CGST Rules
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In one line
Omitted with effect from 1 October 2022 along with the rest of the invoice-matching scheme.
How this provision is built
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The exact words of the law
756 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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."
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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