Rule 76

Claim of reduction in output tax liability more than once

Rule 76

[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

1 Omitted vide Notf 19/2022-CT dt 28.9.2022. Effective from 1.10.2022