Conditions for availment of ITC

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..... Conditions for availment of ITC - By: - OmPrakash jain - Goods and Services Tax - GST - Dated:- 6-4-2020 - - By prescribing the phrase within such time retrospectively, in section 140 , CGST Act .....

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..... , the Govt. has legalised the time frame prescribed under rule 117 , CGST Rules for lapsing CENVAT/ITC Credit carry forwad by a taxable persons under GST regime and nullified various judicial deci .....

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..... sions decided in favour of taxable persons. In my view, such type of retrospective amendment in section 140 , CGST Act is against property right under Art. 300A , Constitution of India. .....

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..... CA Om Prakash Jain Jaipur - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.co .....

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..... m - TMI - TaxTMI - TMITax .....

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