Rule 76 - Claim of reduction in output tax liability 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, 76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.