Rule 76 CGST Rules 2017
Summary of Rule 76 CGST Rules 2017
( Rule 76 CGST Rules 2017 explains Claim of reduction in output tax liability more than once and is covered in Chapter VIII – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 76 CGST Rules 2017
Claim of reduction in output tax liability more than once
76. 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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