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

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)

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. OMITTED [Note 1]

Amendments History:

1. CGST Rule 72 omitted vide Central Tax Notification 19/2022 dated 28/09/2022, effective October 1, 2022.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax 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.