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GST - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Claim of transitional credit - submission of form TRAN-1 - ...


Petitioner's Form TRAN-1 Error Reviewed Under Principles of Natural Justice by State GST Network; Hearing Opportunity Granted.

August 28, 2020

Case Laws     GST     HC

Claim of transitional credit - submission of form TRAN-1 - mistake while submitting the aforementioned form TRANS-1 was that, instead of filing it under the Central GST, it was filed under the State GST. - The SGST network on consideration of the matter would take a call on such request by applying the principles of natural justice, i.e. affording an opportunity of hearing to the petitioner and thereafter would strictly adhere the procedure prescribed in the circular for onward transition to ITGRC. - HC

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