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GST - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Reopening of portal for filing of Form GST TRAN-1 - transitional ...

Case Laws     GST

October 27, 2020

Reopening of portal for filing of Form GST TRAN-1 - transitional credit. - applicability of time limitation provided under the retrospective amendment to Section 140(1) of the CGST Act and MGST Act read with Rule 117 of the CGST Rules and MGST Rules - directory in nature or mandatory? - Authorities directed to decide the application after providing an opportunity of hearing to the petitioner - HC

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