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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 13 tackles duplicate input tax credit claims; alerts issued via FORM GST MIS-1 on Common Portal.</h1> Duplication of input tax credit claims on the same invoice is addressed under Rule 13 of the GST Returns Final Draft Rules. If a registered person claims input tax credit multiple times for the same invoice, this duplication will be communicated to them electronically via FORM GST MIS-1 through the Common Portal.
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