Rule 117: Resolving Input Tax Credit Issues for Pending Declaration Forms Under CST Act with GST TRAN-1 in Gujarat.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Adjustment of Input Tax Credit - outstanding declaration forms under CST Act as on 30.6.2017 (e.g. C forms) - Rule 117 of the Gujarat Goods and Services Tax Rules read with Form GST TRAN-1 provides the mechanism for computing the input tax credit attributable to pending declaration forms. - grievance raised by the petitioners would not survive.....