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

Q: What does Section 72 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

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

Q: Is Section 72 TCITCR still in force?

Yes, Section 72 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 72 TCITCR?

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

Q: What is Dhara 72 TCITCR?

Dhara 72 TCITCR is the Roman Hindi reference for Section 72 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 72 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) 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 (Input Tax Credit) Rules, 2017?

Cite as: "Section 72, 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, § 72 (India).

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Thursday, 21 May 2026

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Section 72 TCITCR (The CGST (Input Tax Credit) Rules, 2017): Claim of input tax credit on the same invoice more than once | Law on Tips | Law on Tips

Table of Contents

The CGST (Input Tax Credit) 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.