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of <h1>Rule 72 on Duplicate Input Tax Credit Claims Omitted from CGST Rules 2017 Effective October 1, 2022</h1> Rule 72 of the Central Goods and Services Tax Rules, 2017, which addressed the duplication of input tax credit claims on the same invoice, has been omitted effective October 1, 2022, as per Notification No. 19/2022-Central Tax. Previously, this rule mandated that any duplicate claims of input tax credit in the details of inward supplies be communicated to the registered person electronically via FORM GST MIS-1 through the common portal.
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