Bombay HC Upholds Vires Of Time Limit Under Rule 117 of GST Rules - 30.03.2020

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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