Rule 117 CGST: Filing Deadlines for GST Tran-1 and Tran-2 are Procedural, Not Mandatory for Transitional Credit.

Filing of Form GST Tran-1 and GST Tran-2 - transitional credit - the due date contemplated under Rule 117 of the CGST Rules for the purposes of claiming transitional credit is procedural in nature and thus should not be construed as a mandatory provision - HC .....

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