Rule 72
Claim of input tax credit on the same invoice more than once
Rule 72
[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
1 Omitted vide Notf 19/2022-CT dt 28.9.2022. Effective from 1.10.2022