Rule 72 of CGST Rules 2017: Claim of Input Tax Credit on the same Invoice more than Once

Rule 72 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Claim of Input Tax Credit on the same Invoice more than Once

Provisions under Rule 72 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Claim of Input Tax Credit on the same Invoice more than Once”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:

CGST Rule 72: Claim of Input Tax Credit on the same Invoice more than Once (Chapter-VIII: Returns)

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.

Related Posts:

CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017   

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