Important Keyword: Notification No. 19/2022 – CT.
Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 – CT dated 28.09.2022 for
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GST Rule 72. 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 person in FORM GST MIS-1 electronically through the common portal.”
Official Income Tax Return filing website: https://incometaxindia.gov.in/