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 76. Claim of reduction in output tax liability more than once     (corresponding section 43)

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 portal.