Rule - 76, Claim of reduction in output tax liability more than once (CGST Rules, 2017)

Rule - 76, Claim of reduction in output tax liability more than once (CGST Rules, 2017)

Goods & Services Tax

Claim of reduction in output tax liability more than once.-

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.

CONCEPTS