Statutory text — CGST Rules, 2017, as amendedRule 76
Rule 76. 1[****]
1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for
"Rule 76. Claim of reduction in output tax liability more than once.-
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."
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source