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GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Migration from Composition Scheme to regular scheme of GST ...

Case Laws     GST

September 9, 2023

Migration from Composition Scheme to regular scheme of GST payment - Permission to petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock as on date - petitioner was unable to file the ITC-01 FORM to avail the eligible ITC u/s 18(1) - petitioner is permitted to upload the Form ITC-01 so as to enable him to claim the Input Tax Credit - HC

 

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