The final acceptance for the claim of input tax credit in respect of any tax period, for the matched tax invoice, debit note or for IGST paid on imports shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal.
GST Tip – 187
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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