Statutory text — CGST Rules, 2017, as amendedRule 70
Rule 70. 1[****]
1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for
"Rule 70. Final acceptance of input tax credit and communication thereof .-
(1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal.
(2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched 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."
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source