Claim of input tax credit on the same invoice more than once | CGST Rule 72

CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 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.

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