Provisions under Rule 72 (OMITTED) of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Claim of Input Tax Credit on the same Invoice more than Once”, are as under:
CGST Rule 72: Claim of Input Tax Credit on the same Invoice more than Once (Chapter-VIII: Returns) [rule 72 omitted from 01/10/2022: refer Note 1]
Amendments History:
1. Rule 72 omitted from 01/10/2022 vide Notification 19/2022. Rule 72 before omission:
“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.”
—–
| 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. |
| Latest Updates from CBIC |
| For index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/Rule-wise Text of GST Acts/Rules: GST Updates |