¹[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.]

Notes:

1. Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 Notification No. 19/2022–Central Tax dated 28.09.2022 w.e.f  01.10.2022.