CGST Rules 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
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Rule 72 of the CGST Rules, 2017 governs Claim of input tax credit on the same invoice more than once. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 72 CGST: Claim of input tax credit on the same invoice more than once — eligibility, conditions, case laws and compliance impact under Indian tax law.
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.1
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1
Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022