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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Duplication of reduction claims in output tax must be notified electronically to the registered person via the prescribed form.</h1> Rule 17 requires that any duplication of claims for reduction in output tax liability shown in the details of outward supplies be communicated to the registered person electronically in prescribed FORM GST MIS-1 through the Common Portal.

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