Book a demo
IndiaAuditLens Law Library

Rule 72 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter VIII, Returns

At a glance

Procedure, powers and definitions

  • Rule 72, omissionNotification 19/2022-Central Tax omitted rule 72 from 1 October 2022.
  • Former rule 72The former rule required duplicate input-tax-credit claims in inward-supply details to be communicated electronically to the registered person in FORM GST MIS-1.

Rule 72 was omitted from 1 October 2022. It formerly prescribed electronic communication when inward-supply details contained duplicate claims of input tax credit. The registered person received that communication through the common portal in FORM GST MIS-1. The removed procedure belongs to the historical matching framework, and its application to earlier periods requires the relevant law and savings to be established.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 24 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 72, verbatim (show)

Rule 72. 1[****]

1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for "Rule 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."

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Omission-date boundary 72 footnote1

Questions to answer on the file2 questions
Ticks stay in this browser only.

Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 72 as footnoted in the CBIC text
NoteChange
1Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for "Rule 72. Claim of input tax credit on the same invoice more than once.-[2]

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

NumberDateSubject
Notification No. 19/2022-Central Tax28 September 2022Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 72. [Omitted]****". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 24 September 2026.
  2. Notification No. 19/2022-Central Tax, dated 28 September 2022: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. Cited in CBIC footnote 1.

External links