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CHAPTER VIII - RETURNS
Rule 59 of CGST Rules - Form and m...
Rule 60 of CGST Rules - Form and m...
Rule 61 of CGST Rules - Form and m...
Rule 61A of CGST Rules - Manner of...
Rule 62 of CGST Rules - Form and m...
Rule 63 of CGST Rules - Form and m...
Rule 64 of CGST Rules - Form and m...
Rule 65 of CGST Rules - Form and m...
Rule 66 of CGST Rules - Form and m...
Rule 67 of CGST Rules - Form and m...
Rule 67A of CGST Rules - Manner of...
Rule 68 of CGST Rules - Notice to ...
Rule 69 of CGST Rules - Matching o...
Rule 70 of CGST Rules - Final acce...
Rule 71 of CGST Rules - Communicat...
Rule 72 of CGST Rules - Claim of i...
Rule 73 of CGST Rules - Matching o...
Rule 74 of CGST Rules - Final acce...
Rule 75 of CGST Rules - Communicat... Rule 76 of CGST Rules - Claim of r... Rule 77 of CGST Rules - Refund of ... Rule 78 of CGST Rules - Matching o... Rule 79 of CGST Rules - Communicat... Rule 80 of GCST Rules - Annual ret... Rule 81 of CGST Rules - Final retu... Rule 82 of CGST Rules - Details of... Rule 83 of CGST Rules - Provisions... Rule 83A of CGST Rules - Examinati... Rule 83B of CGST Rules - Surrender... Rule 84 of CGST Rules - Conditions...Rule 74 of CGST Rules - Final acceptance of reduction in output tax liability and communication thereof
https://www.gstgyaan.com/rule-74-of-the-cgst-rules-final-acceptance-of-reduction-in-output-tax-liability-and-communication-thereof
[1] Rules omitted by rule 9 of The CGSTR(2nd A), 2022 vide Notification No. 19/2022-Central Tax dt. 28-09-2022 wef 01-10-2022. Earlier it read as
74. Final acceptance of reduction in output tax liability and communication thereof.[1]
(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. |
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