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

Q: What does Section 76 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

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

Q: Is Section 76 TCITCR still in force?

Yes, Section 76 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 76 TCITCR?

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

Q: What is Dhara 76 TCITCR?

Dhara 76 TCITCR is the Roman Hindi reference for Section 76 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 76 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) 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 (Input Tax Credit) Rules, 2017?

Cite as: "Section 76, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 76 (India).

Law on Tips Editorial Board

- 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.