Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Filing of Form GST Tran-1 and GST Tran-2 - transitional credit - ...

GST

September 7, 2019

Filing of Form GST Tran-1 and GST Tran-2 - transitional credit - the due date contemplated under Rule 117 of the CGST Rules for the purposes of claiming transitional credit is procedural in nature and thus should not be construed as a mandatory provision - HC

View Source

 


 

You may also like:

  1. Refund of unutilised CENVAT Credit - Once it is held that the appellant has rightly taken cenvat credit and the same is lying in their books un-utilised as on...

  2. Filing of Form TRAN-1 - transitional credit - petitioner has committed mistake due to technical/system error and has failed in filing /uploading a declaration...

  3. Input tax credit - shifting to GST regime - transitional credit - The respondents (Govt) are directed to either open the online portal so as to enable the petitioner to...

  4. Transitional Credit - carry forward/transition of CENVAT and VAT Input Tax Credit - Form GST TRAN-1 - Taxing statute and equity considerations are not natural allies. At...

  5. Delay in Filing of Form GST Tran-1 and GST Tran-2 - transitional credit - The liability to pay GST on sale of stock carried forward from the previous tax regime without...

  6. Filing of form GST TRAN-1 - transitional credit - The petitioner is entitled to get one more chance to submit the declaration in Form GST TRAN-1 as the petitioner could...

  7. Manual filing of revised FORM GST TRAN-1 and the resultant FORM GST TRAN-2 - The review petitioner shall be permitted either to manually or electronically upload the...

  8. Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

  9. Filing of Form GST TRAN-1 - transitional credit - Respondent No.4, who is the jurisdictional officer, is directed to verify the claim of credit of CENVAT and service tax...

  10. Reopening of portal for filing of Form TRAN-1/TRAN-2 - Input tax credit - the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in the...

  11. Transitional credit - Direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner - In the present case a direction is issued to the Opposite...

  12. Filing of form GST TRAN-1 - transitional credit - Delhi HC issued a direction to revenue that, either it should re-open the Portal to enable the Petitioner to file its...

  13. Failure to file Form GST TRAN-1 - carry forward of Input Tax Credit - technical glitches - Revenue directed to either open the Portal to enable the petitioner to again...

  14. Input Tax Credit was stated to be erroneously availed without filing form TRAN-1 - This Court finds that the show cause notice was issued on the premise that the...

  15. Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

 

Quick Updates:Latest Updates