2018 (4) TMI 1378 – KERALA HIGH COURT – 2018 (16) G. S. T. L. 434 (Ker.) – Input tax credit – FORM GST TRAN-1 – migration to GST – petitioner though attempted to upload FORM GST TRAN-1 within the time limit stipulated, they could not complete the process of uploading the form due to IT related glitches – Held that: – circular No.39/13/2018-GST dated 03.04.2018, as per which the GST Network was directed to identify the taxpayers who could not complete filing of FORM GST TRAN-1 on the basis electronic audit trail and to provide them facility to complete the filing of FORM GST TRAN-1 – the writ petitions are disposed of directing the GST Network to make appropriate facilities/provisions to enable the petitioners to complete the filing of FORM
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rs that all of them have though attempted to upload FORM GST TRAN-1 within the time limit stipulated, they could not complete the process of uploading the form due to IT related glitches. The petitioners, therefore, seek appropriate directions in this regard in these writ petitions. 2. Today, when these matters were taken up, the learned counsel for the GST Network submitted that the issue raised by the petitioners has now been resolved by the Government of India in terms of circular No.39/13/2018-GST dated 03.04.2018, as per which the GST Network was directed to identify the taxpayers who could not complete filing of FORM GST TRAN-1 on the basis electronic audit trail and to provide them facility to complete the filing of FORM GST TRAN-1.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =