https://www.taxtmi.com/caselaws?id=462993 The Kerala HC held that the time limit for filing the GSTR for September is extended to 30th November each year from 01.07.2017. Petitioners who filed their September returns by this date are entitled to have their ITC claims processed if otherwise eligible. The court noted issues with remission of GST not reflected in returns due to technical reasons and lack of clear proof of payment or receipt of goods but allowed claims where returns were timely filed. The petition was disposed accordingly. en-us Wed, 12 Jun 2024 00:00:00 +0530 Tue, 29 Jul 2025 20:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462993 The Kerala HC held that the time limit for filing the GSTR for September is extended to 30th November each year from 01.07.2017. Petitioners who filed their September returns by this date are entitled to have their ITC claims processed if otherwise eligible. The court noted issues with remission of GST not reflected in returns due to technical reasons and lack of clear proof of payment or receipt of goods but allowed claims where returns were timely filed. The petition was disposed accordingly. Case-Laws GST Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462993