GST DAILY – 295
Time limit for furnishing return for month of September to be treated as 30th November in each financial year w.e.f 1-7-2017: HC
THE HON’BLE KERALA HIGH COURT IN THE CASE OF K.S. PAREED V/s STATE OF KERALA W.P. (C) No. 32801 of 2022, decided on 4-6-2024
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👉 Issue:-
✔️ What will be Time limit for furnishing return for month of September?
👉 The Hon’ble High Court Judgement:-
✔️ Time limit for furnishing return for month of September is to be treated as 30th November in each financial year with effect from 1-7-2017; assessees who had filed their returns for month of September on or before 30th November, their claim for ITC should be processed, if they are otherwise eligible for ITC.
Section 16, read with sections 39, 41 and 49 of Central Goods and Services Tax Act, 2017
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