GST: Kerala HC directs revenue to allow uploading of Returns for past period to avail Input Tax Credit [Read Judgment]

The Kerala High Court directed the authority to permit the petitioner to upload the returns for the past period to avail eligible Input Tax Credit (ITC). The petitioner, Madhav Motors is a dealer in automobiles and was registered under the GST Act and he was granted a provisional registration in terms of Section 139 (1) […]

from Taxscan | Simplifying Tax Laws https://ift.tt/35W8KPz