Duplicate input tax credit claims lead to addition to recipient's output tax liability in the return. When the system detects Input Tax Credit claimed more than once on the same document, the duplicated amount is added to the recipient's output tax liability in the return as an automatic corrective adjustment.
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Provisions expressly mentioned in the judgment/order text.
Duplicate input tax credit claims lead to addition to recipient's output tax liability in the return.
When the system detects Input Tax Credit claimed more than once on the same document, the duplicated amount is added to the recipient's output tax liability in the return as an automatic corrective adjustment.
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