https://www.taxtmi.com/forum/issue?id=118706 Rule 35 of the CGST Rules may be applied to treat amounts as inclusive of GST for periods prior to registration if registration is later obtained and the supplier proves tax was not collected; non-registration during the taxable period does not bar claiming cum tax benefit, and Section 33 CGST and pre GST precedents support excluding tax elements from assessable value. en-us Mon, 21 Aug 2023 12:31:24 +0530 Thu, 23 Jan 2025 14:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118706 Rule 35 of the CGST Rules may be applied to treat amounts as inclusive of GST for periods prior to registration if registration is later obtained and the supplier proves tax was not collected; non-registration during the taxable period does not bar claiming cum tax benefit, and Section 33 CGST and pre GST precedents support excluding tax elements from assessable value. Discussion-Forum GST Mon, 21 Aug 2023 12:31:24 +0530 https://www.taxtmi.com/forum/issue?id=118706