Rule 72 - Claim of input tax credit on the same invoice more than once (Omitted) - Central Goods and Services Tax Rules, 2017

1 [ **** ] ************* NOTES:- 1. Omitted vide NOTIFICATION NO. 19/2022 Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 72. Claim of input tax credit on the same invoice more than once.- Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.