Adjustment of Input Tax Credit - outstanding declaration forms under CST Act as on 30.6.2017 (e.g. C...

Adjustment of Input Tax Credit - outstanding declaration forms under CST Act as on 30.6.2017 (e.g. C forms) - Rule 117 of the Gujarat Goods and Services Tax Rules read with Form GST TRAN-1 provides the mechanism for computing the input tax credit attributable to pending declaration forms. - grievance raised by the petitioners would not survive. .....

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