Provisions under Rule 76 (OMITTED) of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Claim of Reduction in Output Tax Liability more than Once”, are as under:

CGST Rule 76: Claim of Reduction in Output Tax Liability more than Once (Chapter-VIII: Returns) [rule 76 omitted from 01/10/2022: refer Note 1]

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

Amendments History:

1. Rule 76 omitted from 01/10/2022 vide Notification 19/2022. Rule 76 before omission:

76. Claim of Reduction in Output Tax Liability more than Once

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 Rules 2017: Last Updated 30/11/2023
The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

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