A new form has been introduced in the Revised Return Rules called FORM GST MIS – 1, and this form will be made available on the common portal. It will contain the list of invoices which are matched by the supplier’s records, re-credit is taken in input tax on account of matching subsequently or recredit on making suppliers payment where ITC is reversed for non-payment, excess ITC claimed or when the claim is taken twice on the same invoice.
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