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