Duplicate input tax credit claims must be notified electronically to the registered person via prescribed form. Duplication in claiming input tax credit on the same invoice is an irregularity in inward supplies and must be communicated electronically to the registered person through FORM GST MIS-1 via the Common Portal as part of the returns framework.
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Provisions expressly mentioned in the judgment/order text.
Duplicate input tax credit claims must be notified electronically to the registered person via prescribed form.
Duplication in claiming input tax credit on the same invoice is an irregularity in inward supplies and must be communicated electronically to the registered person through FORM GST MIS-1 via the Common Portal as part of the returns framework.
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