SC Condemns Witch-Hunting, Says Superstition Continues to Override Constitutional Morality  ||  SC: Retired Judges Appointed to Central Industrial Tribunals Not Entitled to Pay Parity  ||  SC: Electricity Boards Liable for Electrocution Deaths under Strict, Not Absolute Liability  ||  Supreme Court Criticizes Courts For Conducting ‘Mini-Trials’ in Temporary Injunction Matters  ||  SC: Common Judgment in Suits by Same Plaintiff can be Challenged Through Composite Appeal  ||  Chandigarh Court Orders Meta to Take Down AI-Generated Video of Punjab MLA Sukhpal Khaira  ||  Delhi HC: Insolvency Professionals Must Collect & Deposit GST Even if they are Advocates  ||  Madras HC Rejects Election Petition Challenging Colachel MLA Tharahai Cuthbert  ||  Supreme Court: Uncrystallized Contractual Damages Not an Operational Debt under Section 9 IBC  ||  Supreme Court: Interest Accrued in Suspense Account After NPA Classification is Recoverable as Debt    

Delhi HC: 90 Days Period Prescribed in Rule 117 of CGST Rules Not Mandatory - (06 May 2020)

GOODS AND SERVICES TAX

Delhi High Court has held that Rule 117 of Central Goods and Services Tax Rules, 2017 which prescribes 90 days for filing for transactional credits, is not mandatory in nature, but is merely directional. The period of three years, as prescribed in the Limitation Act, 1963 will be considered as a reasonable period for availing such transactional credits.

Tags : DELHI HIGH COURT   90 DAYS PERIOD  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved