Rule 72
Claim of input tax credit on the same invoice more than once (Omitted)
GST
Returns
Rule 72 of Central Goods and Services Tax Rules, 2017
72. 1[****]
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NOTES:-
1.
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as,
“72. Claim of input tax credit on the same invoice more than once.-
Duplication of claims of input tax credit in the details of inward supplies
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