Rules

Rule 76. Claim of reduction in output tax liability more than once

¹[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.]

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

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