The recipient has inadvertently claimed input tax credit twice on the same invoice. What are the consequences of such duplicate claims?

Section 42(4) of the CGST Act provides that duplicate claims of input tax credit will be communicated to the recipient in FORM GST MIS-1. Such duplicate claim of input tax credit will be added to the output tax payable for the month in which such FORM GST MIS-1 is communicated to the recipient, and interest shall be payable thereon.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 32)