Rule 72 of CGST Rules - Claim of input tax credit on the same invoice more than once

Last Updated: 01-10-2022

[1] Rules omitted by rule 9 of The CGSTR(2^nd A), 2022 vide Notification No. 19/2022-Central Tax dt. 28-09-2022 wef 01-10-2022. Earlier it read as

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.

[2] This Rule was inserted by CGST(2^nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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Rule 72 of CGST Rules - Claim of input tax credit on the same invoice more than once