Rule 76 - Claim of reduction in output tax liability more than once

[1] Rules omitted by rule 9 of The CGSTR(2^nd A), 2022 vide Notification No. 19/2022-Central Tax dt. 28-09-2022 wef 01-10-2022. Earlier it read as

76. Claim of reduction in output tax liability more than once.[1]

The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.

[2] This Rule was inserted by CGST(2^nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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CHAPTER VIII - RETURNS

Rule 76 - Claim of reduction in output tax liability more than once