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2021 (2) TMI 506 - SCH - GSTFiling of declaration in form GST Tran 1 - transitional credit - vires of Rule 117(1) (1A) of the Central Goods and Service Tax Rules, 2017 - time limitation - CBIC Circular No.39/13/2018-GST dated 03.04.2018. HELD THAT - Issue Notice.
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