Rule 76 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Claim of Reduction in Output Tax Liability more than Once
Provisions under Rule 76 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Claim of Reduction in Output Tax Liability more than Once”, are as under:
CGST Rule 76: Claim of Reduction in Output Tax Liability more than Once (Chapter-VIII: Returns)
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.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 18 July 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 18 July 2019 by the CBIC). However, for detailed/ official information and/or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).
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