Rule 72 of the CGST Rules, 2017 – Claim of input tax credit on the same invoice more than once

¹[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.]

Footnotes –

1. Omitted vide Notification No. 19/2022-CT, dated 28-9-2022, w.e.f. 1-10-2022.