Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 and 120A of the Kerala State Goods and Service Tax Rules, 2017 - 21/2017 – State Tax - Kerala SGST
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Extension of time for filing FORM GST TRAN-1: state notifies an extended window for transitional declaration submission. Extension of time granted for submission of FORM GST TRAN-1 under the Kerala State GST Rules and Act, providing taxpayers a temporary procedural relief by lengthening the filing window for transitional declarations required to carry forward eligible credits; the notification was issued on the Council's recommendation and does not alter substantive eligibility criteria.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of time for filing FORM GST TRAN-1: state notifies an extended window for transitional declaration submission.
Extension of time granted for submission of FORM GST TRAN-1 under the Kerala State GST Rules and Act, providing taxpayers a temporary procedural relief by lengthening the filing window for transitional declarations required to carry forward eligible credits; the notification was issued on the Council's recommendation and does not alter substantive eligibility criteria.
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