CGST Rule 72 of Central Goods and Services Tax Rules, 2017 – Omitted

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-VIII Returns

Rule 72: Claim of input tax credit on the same invoice more than once.

72. ¹[***]

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].

Amendments:

1. Omitted by Central Goods and Services Tax (Second Amendment) Rules, 2022 vide Notification No. 19/2022-Central Tax dated 28th September, 2022, w.e.f. 01.10.2022, the Rule:

“Rule 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 shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.”