[1] Rules omitted by rule 9 of The CGSTR(2nd A), 2022 vide Notification No. 19/2022-Central Tax dt. 28-09-2022 wef 01-10-2022. Earlier it read as
76. Claim of reduction in output tax liability more than once.[1]
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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. |