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<h1>Rule 72 Omitted Effective Oct 1 2022 Removing Mandatory FORM GST MIS-1 Notification for Duplicate Input Tax Credit Claims</h1> Rule 72, previously requiring electronic notification to a registered person via FORM GST MIS-1 on the common portal where input tax credit was claimed more than once on the same invoice, has been omitted effective 1 October 2022. Prior to omission, the provision mandated communication of duplicate inward-supply credit claims to the taxpayer to address and rectify repeated claims of input tax credit.