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

Q: What does Section 76 of The CGST (Refund) Rules, 2017 (TCRR) deal with?

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

Q: Is Section 76 TCRR still in force?

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

Q: What is धारा 76 TCRR?

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

Q: What is Dhara 76 TCRR?

Dhara 76 TCRR is the Roman Hindi reference for Section 76 of the The CGST (Refund) Rules, 2017. "Dhara" means "Section" in Hindi. Section 76 of The CGST (Refund) Rules, 2017 (TCRR) 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 (Refund) Rules, 2017?

Cite as: "Section 76, The CGST (Refund) Rules, 2017 (TCRR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Refund) 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.