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2018 (10) TMI 999 - HC - GSTTransitional Credit/input tax credit - migration to GST Regime - difficulty in reflection of Tran-I credit in GSTR-3 - Held that:- It is highlighted that the reflection of Tran-I credit in GSTR-3 is essential as it would ultimately impact the availability of credit for the entire duration - both transitional credit and input credit for the period 01.07.2017 onwards - Learned counsel submits that unless appropriate directions are given to the respondents, it is likely to face severe adverse financial crisis because in the absence of credit, it would have to pay cash throughout the country to the tune of ₹ 37 crores. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill the GSTR-3 form manually in a manner, as to permit it to claim a credit, subject to the final outcome of the proceedings - It is clarified that in the GSTR-3B form, the petitioner can claim transitional as well as the post 01.07.2017 input tax credit. List on 23.01.2019.
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