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Bombay HC Upholds Vires Of Time Limit Under Rule 117 of GST Rules - (30 Mar 2020)

GOODS AND SERVICES TAX

Bombay High Court has held that the time limit prescribed under Rule 117 of the Goods and Services Rules, 2017 for filing of form TRAN-1 in order to claim input tax credit from the previous regime is not ultra vires to the Central Goods and Services Tax Act, 2017.

Tags : BOMBAY HC   GST RULES  

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