The assesse has inadvertently reduced its output tax liability twice on the same credit note. What are the consequences of such duplicate claims?

1. As per Section 43(1) of the CGST Act, all claims of reduction in output tax liability on account of credit notes will be matched so as to ensure that the supplier does not claim such deduction more than once for a particular credit note.
2. Where the supplier claims such deduction more than once, such discrepancy will be communicated to the supplier in GST MIS-3.
3. Such duplicate claim of reduction of output tax liability will be added to the output tax payable of the supplier for the month in which such GST MIS-3 is
   communicated to the supplier.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO.41)