If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration.
Shanti Prime Publication Pvt. Ltd.
Input Tax Credit — The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the tax input available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time but he failed of some system error. Directions issued that id petitioner applies within two weeks, the Nodal Officer will consider and take steps within a week thereafter. — Coastal Freez Tech And Sanitaries Vs. Goods Service Tax Council O/O The GST Council Secretariat, New Delhi, The Principal Chief Commissioner Central Goods And Service Tax Central Revenue, Ernakulam, The Principal Chief Commissioner, Ernakulam, The Commissioner State Goods And Service Tax, Tax, Thiruvananthapuram, The Goods And Service Tax Net Work Pvt. Ltd., The Asst. Commissioner of State Tax State Goods And Service Tax (Kerala) , Thrissur And The Deputy Commissioner State Goods And Service Tax (Kerala), Kochi [2019] 8 TAXLOK.COM 014 (Ker)
If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration.
Shanti Prime Publication Pvt. Ltd.
Input Tax Credit — The petitioner was a registered dealer under the Kerala Value Added Tax Act, now migrated to the Goods and Services Tax regime. To use the tax input available to his credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time but he failed of some system error. Directions issued that id petitioner applies within two weeks, the Nodal Officer will consider and take steps within a week thereafter. — Coastal Freez Tech And Sanitaries Vs. Goods Service Tax Council O/O The GST Council Secretariat, New Delhi, The Principal Chief Commissioner Central Goods And Service Tax Central Revenue, Ernakulam, The Principal Chief Commissioner, Ernakulam, The Commissioner State Goods And Service Tax, Tax, Thiruvananthapuram, The Goods And Service Tax Net Work Pvt. Ltd., The Asst. Commissioner of State Tax State Goods And Service Tax (Kerala) , Thrissur And The Deputy Commissioner State Goods And Service Tax (Kerala), Kochi [2019] 8 TAXLOK.COM 014 (Ker)
- Jul 07, 2025
Due Date - IT - Jun 30, 2025
Due Date - GST - Jun 30, 2025
Due Date - IT - Jun 29, 2025
Due Date - IT - Jun 25, 2025
Due Date - GST - Jun 20, 2025
Due Date - GST - Jun 19, 2025
Handling of Inadvertently Rejected records on IMS - Jun 18, 2025
Advisory to file pending returns before expiry of three years - Jun 16, 2025
Introduction of Enhanced Inter-operable Services Between E-Way Bill Portals - Jun 15, 2025
Due Date - IT - Jun 14, 2025
Due Date - IT - Jun 13, 2025
Due Date - GST - Jun 12, 2025
Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases - Jun 11, 2025
Advisory on filing of Amnesty applications under Section 128A of the CGST Act - Jun 11, 2025
Due Date - GST - Jun 10, 2025
System Validation for Filing of Refund Applications on GST Portal for QRMP Taxpayers - Jun 10, 2025
Due Date - GST - Jun 09, 2025
Order u/s 119(2)(a) of the Income-tax Act,1961 regarding processing of returns filed u/s 139 of the Income-tax Act, 1961 beyond the prescribed time limit - Jun 07, 2025
Barring of GST Return on expiry of three years - Jun 07, 2025
Advisory regarding non-editable of auto-populated liability in GSTR-3B - Jun 07, 2025
Due Date - IT - May 31, 2025
Due Date - IT - May 30, 2025
Due Date - IT - May 27, 2025
Extension of due date for furnishing return of income for the Assessment Year 2025-26 - May 27, 2025
CBDT extends date of filing of Income Tax Returns (ITRs) due for filing by 31st July 2025 to 15th September 2025
- Jul 03, 2025
Precautions to Be Taken at the Time of Closure of Business - Jul 03, 2025
Provisions Related to Casual Taxable Person and Non Resident Person - Jul 03, 2025
What Disclosures and Precautions to Be Made While Filing Your ITR - Jul 02, 2025
Simplified Overview of Section 74A – New Framework for Tax Demand under GST from FY 2024-25 - Jun 17, 2025
Donation to Political Parties-Department View - Jun 17, 2025
New Income tax Return Form-Changes Made for this Assessment Year - Jun 04, 2025
TCS on Remittences Outside India With Recent Changes - Jun 04, 2025
TDS Provisions on Partners of The Firm-A New Provision - May 22, 2025
Condonation In Filing Appeal- Remedy In Case of Delay - May 22, 2025
Interest on Delayed Refund Under GST- Recent Court Rulings and Practical Implications - May 16, 2025
Blocking of Electronic Credit Ledger: Legal Challenges and Remedies Available to Tax Payers - May 16, 2025
Recent Changes In TDS Provisions- Latest Update - May 02, 2025
Role of Input Service Distributor After Change Inlaw - May 02, 2025
Presumptive Assessment Under Income Tax Act- An Analysis - Apr 24, 2025
Claiming ITC Under Wrong Head- Remedies Available - Apr 24, 2025
Major TDS Amendments Effective from 1st April 2025: A Comprehensive Overview - Apr 14, 2025
Block Credit Under GST With Important Case Laws - Apr 14, 2025
Different Income Tax Forms For Filing Income Tax Return - Apr 07, 2025
TAX PLANNING BY SALARIED ASSESSES - Apr 01, 2025
Penalty on Underreporting and misreporting of income - Mar 22, 2025
Disallowance of Outstanding Payment to MSME - Clear Before 31st March - Mar 19, 2025
GST on Second Hand Goods - Special Emphasis on Used Cars - Mar 19, 2025
Capital Gain on Sale of Equity Shares - Mar 01, 2025
Key Highlights of Finance Bill, 2025 - Mar 01, 2025
Taxation of Partnership Firm - Latest Changes In Remuneration Allowability
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