Duplicate input tax credit claims must be notified to the taxpayer electronically via FORM GST ITC-1 on the Common Portal. Duplication of claims for input tax credit on the same invoice in inward supplies shall be communicated to the registered taxable person electronically through FORM GST ITC-1 via the Common Portal, under Rule 13 of the draft return rules.
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Provisions expressly mentioned in the judgment/order text.
Duplicate input tax credit claims must be notified to the taxpayer electronically via FORM GST ITC-1 on the Common Portal.
Duplication of claims for input tax credit on the same invoice in inward supplies shall be communicated to the registered taxable person electronically through FORM GST ITC-1 via the Common Portal, under Rule 13 of the draft return rules.
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