THE MADHYA PRADESH GOODS AND SERVICES TAX RULES 2017
Chapter VIII - Returns

Body 72. Claim of input tax credit on the same invoice more than once.-OMITTED W.E.F. 01-10-2022

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.