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GST - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Validity of GST registration certificate granted w.e.f 1.6.2018 ...


High Court allows retention of ITC benefits for period before June 1, 2018, despite GST liability from July 1, 2017.

October 19, 2023

Case Laws     GST     HC

Validity of GST registration certificate granted w.e.f 1.6.2018 instead of with retrospective effect i.e. 1.7.2017 - Whereas GST liability confirmed w.e.f. 1.7.2017 - Condition (no 4) of foregoing the benefit of Input Tax Credit (ITC) for the period prior to 1.6.2018 - Condition no. 4 of the order quashed - HC

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