Section 76: Claim of reduction in output tax liability more than once

Q: What does Section 76 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 76 GST pertains to "Claim of reduction in output tax liability 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 76 of The Central Goods and Services Tax Rules, 2017 (GST) governs claim of reduction in output tax liability more than once. As verified on 19 May 2026.

Q: Is Section 76 GST still in force?

Yes, Section 76 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 76 GST?

धारा 76 GST is the Devanagari Hindi reference for Section 76 of the The Central Goods and Services Tax Rules, 2017. Section 76 of The Central Goods and Services Tax Rules, 2017 (GST) governs claim of reduction in output tax liability more than once. As verified on 19 May 2026.

Q: What is Dhara 76 GST?

Dhara 76 GST is the Roman Hindi reference for Section 76 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 76 of The Central Goods and Services Tax Rules, 2017 (GST) governs claim of reduction in output tax liability more than once. As verified on 19 May 2026.

Q: How to cite Section 76 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 76, 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, § 76 (India).

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Thursday, 21 May 2026

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Section 76 GST (The Central Goods and Services Tax Rules, 2017): Claim of reduction in output tax liability more than once | Law on Tips | Law on Tips

Table of Contents

The Central Goods and Services Tax Rules, 2017

Chapter IIIR — egistration

Section 76

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 portal.