Duplication of input tax credit claims: former rule required electronic notice to registered persons via the GST portal; now omitted. Rule 72 previously required that duplication of input tax credit claims in inward supply details be communicated electronically to the registered person through FORM GST MIS-1 on the common portal; the rule has been omitted by notification.
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Provisions expressly mentioned in the judgment/order text.
Duplication of input tax credit claims: former rule required electronic notice to registered persons via the GST portal; now omitted.
Rule 72 previously required that duplication of input tax credit claims in inward supply details be communicated electronically to the registered person through FORM GST MIS-1 on the common portal; the rule has been omitted by notification.
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