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

Q: What does Section 72 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

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

Q: Is Section 72 TCAAR still in force?

Yes, Section 72 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 72 TCAAR?

धारा 72 TCAAR is the Devanagari Hindi reference for Section 72 of the The CGST (Assessment and Audit) Rules, 2017. Section 72 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs claim of input tax credit on the same invoice more than once. As verified on 19 May 2026.

Q: What is Dhara 72 TCAAR?

Dhara 72 TCAAR is the Roman Hindi reference for Section 72 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 72 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) 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 CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 72, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, 2017, § 72 (India).

Law on Tips Editorial Board

- 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.