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

Q: What does Section 72 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

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

Q: Is Section 72 TCAPR still in force?

Yes, Section 72 of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 72 TCAPR?

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

Q: What is Dhara 72 TCAPR?

Dhara 72 TCAPR is the Roman Hindi reference for Section 72 of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 72 of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) 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 (Anti-Profiteering) Rules, 2017?

Cite as: "Section 72, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) Rules, 2017, § 72 (India).

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Wednesday, 20 May 2026

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Table of Contents

The CGST (Anti-Profiteering) Rules, 2017

Chapter IIIR — egistration

Section 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.