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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Refund of input tax credit lying unutilized which has been ...

GST

July 6, 2021

Refund of input tax credit lying unutilized which has been transitioned by filing with Trans-1 after the implementation of Central Goods and Services Tax Act, 2017 under Section 54 of the Central Goods and Services Tax Act, 2017 as in the Section 54 of the the Tamil Nadu Goods and Services Tax Act, 2017 cannot be considered. - HC

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