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THE PUNJAB GOODS AND SERVICES TAX RULES 2017
Chapter VIII - Returns

Body 76. Claim of reduction in output tax liability more than once. Omitted w.e.f. 01-10-2022-

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.