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)