Declaration for GST transitional credit beyond the due date: Gujarat High Court Judgement

In M/S SIDDHARTH ENTERPRISES THROUGH PARTNER MAHESH LILADHAR TIBDEWAL Versus THE NODAL OFFICER SPECIAL CIVIL APPLICATION NO. 5758 of 2019 the Gujarat High Court (HC) had to decide the issues of allowing filing of declaration for transitional credit beyond the due date and whether rule 117 of Central Goods and Services Tax Rules, 2017 providing Read More …