https://www.taxtmi.com/caselaws?id=360826 Transitional input tax credit under Section 140 of the CGST Act and Rule 117 of the CGST Rules is examined in relation to a delayed declaration. The petitioner contends that unutilized input tax credit carried into the GST regime remains available subject to the prescribed conditions, and that failure to file the Rule 117(1) declaration within time is either inapplicable or merely procedural. The petitioner also seeks to rely on Rule 117(4) to claim the credit notwithstanding delay. The matter concerns the interaction between transitional credit entitlement, procedural filing requirements, and the scope of the rule-based relaxation. en-us Thu, 05 Apr 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360826 Transitional input tax credit under Section 140 of the CGST Act and Rule 117 of the CGST Rules is examined in relation to a delayed declaration. The petitioner contends that unutilized input tax credit carried into the GST regime remains available subject to the prescribed conditions, and that failure to file the Rule 117(1) declaration within time is either inapplicable or merely procedural. The petitioner also seeks to rely on Rule 117(4) to claim the credit notwithstanding delay. The matter concerns the interaction between transitional credit entitlement, procedural filing requirements, and the scope of the rule-based relaxation. Case-Laws GST Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360826