Rule 13 - Claim of input tax credit on the same invoice more than once - DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016]

13.  Claim of input tax credit on the same invoice more than once

Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered taxable person in FORM GST ITC-1 electronically through the Common Portal.