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VAT - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Input Tax Credit - Transitional Relief (TGST) was disallowed as ...

VAT and Sales Tax

May 16, 2019

Input Tax Credit - Transitional Relief (TGST) was disallowed as ITC was not carried forward in the return filed in June, 2017 by dealer - later, the dealer filed TRAN-1 claiming the amount - AO shall first scrutinize the revised return and ascertain whether the Form-501 TDS certificates are genuine and If they are genuine, the petitioner is entitled to ITC

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