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<h1>Rule 13: Preventing Duplicate Input Tax Credit Claims on Same Invoice via FORM GST ITC-1 Notification</h1> Rule 13 of the Draft Goods and Services Tax Return Rules addresses the issue of claiming input tax credit multiple times on the same invoice. It mandates that any duplication in claims related to input tax credit on inward supplies must be electronically communicated to the registered taxable person using FORM GST ITC-1 through the Common Portal.