https://www.taxtmi.com/article/detailed?id=8833 A High Court permitted electronic or manual filing or revision of Form TRAN 1 for transitional credit, disallowed treating the procedural due date as a mandatory bar, and enabled post filing verification. CBIC mandated Document Identification Numbers on communications, expanded GST Practitioner authority to amend registration fields, extended and simplified annual and periodic return filing (including optional reporting relaxations in GSTR 9/GSTR 9C), clarified consolidated ITC restriction mechanics under rule 36(4) limiting immediate ITC to a proportion of eligible credit tied to supplier uploads with balance claimable later, and moved refund processing to a fully electronic workflow. en-us Sat, 23 Nov 2019 09:34:27 +0530 Sat, 23 Nov 2019 09:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8833 A High Court permitted electronic or manual filing or revision of Form TRAN 1 for transitional credit, disallowed treating the procedural due date as a mandatory bar, and enabled post filing verification. CBIC mandated Document Identification Numbers on communications, expanded GST Practitioner authority to amend registration fields, extended and simplified annual and periodic return filing (including optional reporting relaxations in GSTR 9/GSTR 9C), clarified consolidated ITC restriction mechanics under rule 36(4) limiting immediate ITC to a proportion of eligible credit tied to supplier uploads with balance claimable later, and moved refund processing to a fully electronic workflow. Articles Goods and Services Tax - GST Sat, 23 Nov 2019 09:34:27 +0530 https://www.taxtmi.com/article/detailed?id=8833