The discrepancy communicated in FORM GST MIS-1 to the supplier has been rectified in subsequent return filed by the supplier. Should the recipient avail the credit once the supplier rectifies the return?

1. The input tax credit which remains unmatched is added to the output tax liability of the recipient in the month succeeding the month in which FORM GST MIS-2 is communicated to the recipient.
2. However, if the supplier rectifies the discrepancy within the date for filing the return for the period of September of the succeeding financial year or before the annual return is submitted by him, then the recipient is eligible to reduce the output tax liability to the extent of differential tax liability paid on account of such input tax mismatch.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO.38)