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

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 2017

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.

160 73, Y densens] VX i | PR | ! This rule was omitted by Notification No. GST.1022/C.R.41 (1) / Taxation-1 (Second Amendment-2022, Notification No.19/2022), dated 13t October 2022 (w. e.f. 1= day of October, 2022). Earlier to omission it read as under:

Where this provision sits

ActMaharashtra Goods and Services Tax Rules, 2017.
Section72
Marginal noteClaim of input tax credit on the same invoice more than once
JurisdictionState of Maharashtra
StatusIn force as published by the source

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