{"id":4114,"date":"2017-06-29T12:59:12","date_gmt":"2017-06-29T07:29:12","guid":{"rendered":""},"modified":"2017-06-29T12:59:12","modified_gmt":"2017-06-29T07:29:12","slug":"claim-of-input-tax-credit-on-the-same-invoice-more-than-once-omitted","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=4114","title":{"rendered":"Claim of input tax credit on the same invoice more than once (Omitted)"},"content":{"rendered":"<p>Rule 72<br \/>Claim of input tax credit on the same invoice more than once (Omitted)<br \/>GST<br \/>Returns<br \/>Rule 72 of Central Goods and Services Tax Rules, 2017<br \/>72. 1[****]<br \/>\n&nbsp;<br \/>\n&nbsp;<br \/>\n*************<br \/>\nNOTES:-<br \/>\n\t1.<br \/>\nOmitted&nbsp;vide&nbsp;Notification No. 19\/2022-Central Tax dated 28-09-2022&nbsp;w.e.f. 01-10-2022&nbsp;before it was read as,&nbsp;<br \/>\n &#8220;72. Claim of input tax credit on the same invoice more than once.-<br \/>\n Duplication of claims of input tax credit in the details of inward supplies <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=28418\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rule 72Claim of input tax credit on the same invoice more than once (Omitted)GSTReturnsRule 72 of Central Goods and Services Tax Rules, 201772. 1[****] &nbsp; &nbsp; ************* NOTES:- 1. Omitted&nbsp;vide&nbsp;Notification No. 19\/2022-Central Tax dated 28-09-2022&nbsp;w.e.f. 01-10-2022&nbsp;before it was read as,&nbsp; &#8220;72. Claim of input tax credit on the same invoice more than once.- Duplication of &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=4114\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Claim of input tax credit on the same invoice more than once (Omitted)&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4114","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4114"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4114\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}