Claim of reduction in output tax liability more than once

Rule-76 of CGST rules 2017

Claim of reduc­tion in out­put tax lia­bil­i­ty more than once.- 

The dupli­ca­tion of claims for reduc­tion in out­put tax lia­bil­i­ty in the details of out­ward sup­plies shall be com­mu­ni­cat­ed to the reg­is­tered per­son in FORM GST MIS‑1 elec­tron­i­cal­ly through the common