Migration from Composition Scheme to regular scheme of GST ...
High Court Allows Transition from GST Composition Scheme to Regular Scheme; Permits ITC-01 FORM Filing for Input Tax Credit.
September 9, 2023
Case Laws GST HC
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
View Source