Claim of reduction in output tax liability more than once
Rule 17
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
17. Claim of reduction in output tax liability more than once
\nDuplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered taxable person in FORM GST ITC-1 electronically through the Common Portal.
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