This Rule has been Omitted Vide :- Notification No. 19/2022-Central Tax Dt.28.09.2022 [Para 9] (w.e.f 01.10.2022)

Chapter - VIII of CGST Rules, 2017

RETURNS

RULE 72. Claim of input tax credit on the same invoice more than once        (corresponding section 42)

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.