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THE TAMILNADU 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. 1st October, 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.