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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  

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