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

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  • Rule 72. Claim of input tax credit on the same invoice more than once

Chapter VIII

Returns

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.