Rule 74 CGST Rules 2017 : Final acceptance of reduction in output tax liability and communication thereof

By | July 13, 2017
(Last Updated On: July 5, 2018)

 Rule 74 CGST Rules 2017

Summary of Rule 74 CGST Rules 2017

( Rule 74 CGST Rules 2017 explains Final acceptance of reduction in output tax liability and communication thereof and is covered in Chapter VIII  – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

 Rule 74 CGST Rules 2017

Final acceptance of reduction in output tax liability and communication thereof

74. (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.


 Rule 74 CGST Rules 2017

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