Section 72: Claim of input tax credit on the same invoice more than once

Q: What does Section 72 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 72 GST pertains to "Claim of input tax credit on the same invoice more than once". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 72 of The Central Goods and Services Tax Rules, 2017 (GST) governs claim of input tax credit on the same invoice more than once. As verified on 19 May 2026.

Q: Is Section 72 GST still in force?

Yes, Section 72 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 72 GST?

धारा 72 GST is the Devanagari Hindi reference for Section 72 of the The Central Goods and Services Tax Rules, 2017. Section 72 of The Central Goods and Services Tax Rules, 2017 (GST) governs claim of input tax credit on the same invoice more than once. As verified on 19 May 2026.

Q: What is Dhara 72 GST?

Dhara 72 GST is the Roman Hindi reference for Section 72 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 72 of The Central Goods and Services Tax Rules, 2017 (GST) governs claim of input tax credit on the same invoice more than once. As verified on 19 May 2026.

Q: How to cite Section 72 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 72, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 72 (India).

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Thursday, 21 May 2026

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Section 72 GST (The Central Goods and Services Tax Rules, 2017): Claim of input tax credit on the same invoice more than once | Law on Tips | Law on Tips

Table of Contents

The Central Goods and Services Tax Rules, 2017

Chapter IIIR — egistration

Section 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.