https://www.taxtmi.com/highlights?id=61472 Transition of Input tax credit - mistake in filing Tran 1 - The petitioner having made a mistake in filing the GST returns on 10.11.2017 was entitled to revise such declaration and submit a revised declaration in GST electronically on the common portal within a time specified in the GST Rules, 2017 namely Rules 117, 118, 119 and 120 - The petitioner cannot be found fault of Architecture of the Web Portal did not have such facility. Input Tax Credit once availed are indefeasible and cannot lapse. - HC en-us Sat, 15 Jan 2022 13:01:59 +0530 Sat, 15 Jan 2022 13:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61472 Transition of Input tax credit - mistake in filing Tran 1 - The petitioner having made a mistake in filing the GST returns on 10.11.2017 was entitled to revise such declaration and submit a revised declaration in GST electronically on the common portal within a time specified in the GST Rules, 2017 namely Rules 117, 118, 119 and 120 - The petitioner cannot be found fault of Architecture of the Web Portal did not have such facility. Input Tax Credit once availed are indefeasible and cannot lapse. - HC Highlights GST Sat, 15 Jan 2022 13:01:59 +0530 https://www.taxtmi.com/highlights?id=61472