Rule 76 of CGST Rules 2017: Claim of Reduction in Output Tax Liability more than Once

Rule 76 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Claim of Reduction in Output Tax Liability more than Once

Provisions under Rule 76 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Claim of Reduction in Output Tax Liability 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 76: Claim of Reduction in Output Tax Liability more than Once (Chapter-VIII: Returns)

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.

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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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