Rule 76 of the CGST Rules, 2017 – Claim of reduction in output tax liability more than once

¹[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.]

Footnotes –

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