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

CHAPTER VIII-RETURNS

Rule 72

Claim of input tax credit on the same invoice more than once

Rule 72. ¹[****]

Omitted (w. e. f. 01.10.2022) vide Notification No. 19/2022 – CT dated 28.09.2022 for
“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.” ↩︎