When will the input tax credit be finally accepted?

  1. Once the details of inward supply and input tax credit are matched with the
    corresponding details of outward supply furnished by the supplier in his valid return for the same tax period (or earlier tax periods), or with the additional duty of customs paid by the person himself, the input tax credit shall be finally accepted.
  2. Once the input tax credit is finally accepted, the details of such acceptance will be communicated to the assesse in FORM GST MIS-1.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 31)