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GST - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Vires of Rule 117(1A) of Central Goods and Service Tax Act, 2017 ...

GST

June 20, 2020

Vires of Rule 117(1A) of Central Goods and Service Tax Act, 2017 - time limitation - permission to petitioner to electronically upload form TRAN-I or avail input tax credit in monthly return GSTR-3B - Respondents are directed to permit Petitioner to upload TRAN-I on or before 30.06.2020 and in case Respondent fails to do so, the Petitioner would be at liberty to avail ITC in question in GSTR-3B of July 2020

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