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

Rule 72 of CGST Rules 2017

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.