Chapter - VIII of CGST Rules, 2017
RETURNS
RULE 74. Final acceptance of reduction in output tax liability and communication thereof (corresponding section 43)
(1) The final acceptance of claim of reduction in output tax liability in
respect of any tax period, specified in sub-section (2) of
section 43, shall be
made available electronically to the person making such claim in FORM GST MIS-1
through the common portal.
(2) The claim of reduction in output tax liability in respect of any tax period
which had been communicated as mis-matched 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.