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

Q: What does Section 76 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 76 TCAAR pertains to "Claim of reduction in output tax liability more than once". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 76 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs claim of reduction in output tax liability more than once. As verified on 19 May 2026.

Q: Is Section 76 TCAAR still in force?

Yes, Section 76 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 76 TCAAR?

धारा 76 TCAAR is the Devanagari Hindi reference for Section 76 of the The CGST (Assessment and Audit) Rules, 2017. Section 76 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs claim of reduction in output tax liability more than once. As verified on 19 May 2026.

Q: What is Dhara 76 TCAAR?

Dhara 76 TCAAR is the Roman Hindi reference for Section 76 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 76 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) 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 CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 76, 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, § 76 (India).

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Wednesday, 20 May 2026

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Table of Contents

The CGST (Assessment and Audit) 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.