CGST Rules Rule 76 — Claim of reduction in output tax liability more than once
CGST Rules, 2017 · Claim of reduction in output tax liability more than once
Quick Answer
Rule 76 of the CGST Rules, 2017 governs Claim of reduction in output tax liability more than once. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 76 CGST: Claim of reduction in output tax liability more than once — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 76. 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.1
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1
Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022