Rule72
The Central Goods and Services Tax Rules, 2017

1 [****]

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 10 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 72 of the Central Goods and Services Tax Rules, 2017 deals with 1 [****]. 1 . Omitted (w.e.f. 01.10.2022) vide Notification No. The Act came into force on 22 Jun 2017.

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."

Rule 72, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Questions about Rule 72

What does Rule 72 of the Central Goods and Services Tax Rules deal with?

Rule 72 of the Central Goods and Services Tax Rules is headed "1 [****]". 1 . Omitted (w.e.f. 01.10.2022) vide Notification No.

How do I find court cases under Rule 72 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 72, rule 72 CGST Rules 2017, rule 72 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Rule 72 of the Central Goods and Services Tax Rules come into force?

Rule 72 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 72, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.