What happens if ITC is taken on the basis of a document more than once?

What happens if ITC is taken on the basis of a document more than once?
Question 23
Bill
Returns Process and matching of Input Tax Credit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 23. What happens if ITC is taken on the basis of a document more than once?
Ans. In case the system detects ITC being taken on the same document more than once (duplication of claim), the amount of such credit would be added to the output tax liability of the recipient in the return. [section 42(

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =