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 14 .....

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..... 0, CGST Act, 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 judicia .....

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..... l decisions 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. CA Om P .....

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..... rakash Jain Jaipur
Scholarly articles for knowledge sharing by authors, experts, professionals .....

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