TMI BlogCorrection of amount shown in GST TRAN-1 - Transitional credit - Period of limitation - It does not...Correction of amount shown in GST TRAN-1 - Transitional credit - Period of limitation - It does not stand to reason that the date of filing of Form-1 and date for revision of the same be one and the same and in order to be viable, there must be a sufficient gap of time in between the two - Section 120A grants only one opportunity to the petitioner to rectify the Form TRAN-1 and there is, in my view, no basis for such restriction. In this case, the last dates for filing of TRAN-1, and seeking rev..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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