Rule 72 CGST Rules 2017
Summary of Rule 72 CGST Rules 2017
( Rule 72 CGST Rules 2017 explains Claim of input tax credit on the same invoice 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 72 CGST Rules 2017
Claim of input tax credit on the same invoice more than once
72. 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.
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